​Xena and Xavier Form the XX LLC

​Xena and Xavier form the XX LLC.Xena contributes cash of $20,000,land (basis = $40,000; fair market value = $25,000) ,equipment (basis = $0; fair market value = $35,000) ,and inventory (basis = $30,000; fair market value = $40,000) .Xavier contributed $100,000 of cash.How much is the partnership's basis in the land,equipment,and inventory,and how much is Xena's basis in the partnership interest?

A) ​$25,000 land, $0 equipment, $30,000 inventory; $55,000 partnership interest.
B) ​$40,000 land, $0 equipment, $30,000 inventory; $90,000 partnership interest.
C) ​$25,000 land, $35,000 equipment, $30,000 inventory; $105,000 partnership interest.
D) ​$40,000 land, $35,000 equipment, $40,000 inventory; $135,000 partnership interest.