PIBPIB

Partnership is owned

$2020\%$

by

SaraSara$,$

$4040\%$

by

SteveSteve$,$

and

$4040\%$

by

ThannThann.

BurnhamBurnham$,$

Inc. is owned

$7070\%$

by

PIBPIB

$$Partnership$,$

$10\%10\%$

by

RalphRalph$,$

$1010\%$

by

ThannThann$,$

and

$1010\%$

by

SaraSara.

RalphRalph

and

ThannThann

are brothers. All other individuals are unrelated. During the current$$year$,$

RalphRalph

sold a piece of land to

BurnhamBurnham$,$

$$Inc$.,$ for

$ $90$ comma $000$$$90,000.$

RalphRalph

originally purchased the land as an investment a few years ago for