Dev and Mia form the CM Partnership, each receiving a 50% capital interest. Dev contributed property worth $581,500 (adjusted basis of $668,725), while Mia contributed property worth $610,575 (subject to a mortgage of $30,529 that is assumed by CM) with an adjusted basis of $427,403. If an amount is zero, enter "O". If required, round any computations to the nearest dollar. a. How much gain (or loss) do the parties recognize? Gain: Loss: b. What is Mia's basis in her partnership interest