Rom and Remus form the RR LLC$.$ Rom contributes cash of $$50,000,$ parcel of land A $($basis $=$$$10,000$; fair market value $=$$$35,000),$ parcel of Land $2($basis $=$$$4,000$; fair market value $=$$$25,000),$ and a building $($basis $=$$$8,000$; fair market value $=$$$60,000).$ Remus contributed $$42,000$ of cash. How much is the partnership's basis in the land parcels and building, and how much is Rom's basis in the partnership interest?

Select one:

a$.$ $$50,000$ Parcel of land A$,$ $$25,000$ parcel of land B; $$60,000$ building; $$120,000$ partnership interest

b$.$ $$10,000$ Parcel of land $A,$$$4,000$ parcel of land $B$;$$60,000$ building; $$74,000$ partnership interest.

c$.$ $$35,000$ Parcel of land A$,$ $$25,000$ parcel of land $B$;$$60,000$ building; $$120,000$ partnership interest

d$.$ $$10,000$ Parcel of land A$,$ $$4,000$ parcel of land B; $$8,000$ building; $$120,000$ partnership interest.

e$.$ None of the above