Enter problem statement, appropriate input type, and other instructions here. Ray contributes and with a fair market value of $100.000 and a tax basis of $40,000 for a 1/3 interest in a partnership Susan contributes cash of $200,000 for a 23 interest in the partnership. 2 years later the partnership is the contributed and to a third party for $400.000. What gain loss will the partnership locate to Ray and Susan on the sale of the land? over O A Ray is allocated 3120,000, Susan located $240.000 OB, Ray is allocated $100.000: Susan is located $200.000 OC. Ray is located $160,000 Susan is allocated $200.000 OD. Ray is allocated $180,000; Susan is allocated $100.000