claire and lucy decide to organize their business pinkco as a c corporation. Claire distribures inventory (fmv $28,000, basis, $21,000), equipment (FMV $51,000, basis 0) and cash ($41,000). Pinkco. Will also assume 20,000 of claires general business payables as part of the transaction. Lucy contributes land (FMV $50,000 bsis 60,000 and services worth $50,000. Each woman receives 1,000 shares in the exchange i.e. there will be 2000 total shares outstanding. What basis will Claire and Lucy take in their shares? a. Claire $21000 and Lucy $60,000 b. Claire 42,000 and lucy 110,000 c. Claire 100,000 and lucy 100000 d. Claire 62,000 and lucy 100000