When High Horizon $LLC$ was formed, Maude contributed the following assets $in$ exchange for $a25$ percent capital and profits interest $in$ the $LLC$: Basis Fair Market Value Maude: Cash $ $39,250$ $ $39,250$ Land$*118,000431,500$ Totals $ $157,250$ $ $470,750*Nonrecourse$ liability secured $by$ the land equals $$163,500$ Hiro, Harold, and Sofiya each contributed $$307,250in$ cash for $a25$ percent profits and capital interest. $b.$ What $is$ Maude's tax basis $in$ her $LLC$ interest?