need help understanding how to get part c.

When Padgett Properties LLC was formed, Nova contributed land (value of $295,500 and basis of $73,875 ) and $147,750 cash, and oscar contributed cash of $443,250. Both partners received a 50% interest in partnership profits and capital. a. How is the land recorded for 704(b) book capital account purposes? For $704(b) book capital account purposes, Padgett records the land at $ c. If Padgett sells the land several years later for $443,250, how much tax gain will Nova and Oscar report? Nova reports a \$ gain and Oscar's gain is $ x2