Daisy Tree Partnership owns and operates two apartment complexes in the metropolitan area. The first complex was contributed to the partnership by partner $L.$ The other two partners $(M$ and $N)$ contributed cash which, together with borrowed funds, was used to purchase the second complex. The three partners share partnership income, loss, gain and deduction equally. The tax basis and book value of the partnership's assets at the end of the current year are as follows:

$\backslash$table$[[$Cash and equivalents,Tax,Book$],[$Receivables$,$$$60,000,$$$60,000$