On January $1,2023,$ Stanley $($a US individual$)$ contributed $$30,000$ cash and land with a tax basis of $$90,000$ and a FMV of $$155,000$ in exchange for a $50\%$ interest in Acme LP $($a US partnership$).$ During $2023,$ Acme incurred the following:Gross Sales: $$150,000$COGS: $$70,000$Dividend Income: $$10,000$Nondeductible Expenses: $$5,000$At the end of $2023,$ Stanley will have a basis in Acme LP of:$$172,500$$$230,000$$$165,000$$$162,500$