When High Horizon LLC was formed, Maude contributed the following assets in exchange for a $25$ percent capital and profits interest in the LLC:

$$BasisFair Market ValueMaude:$$Cash$ $37,500$$ $37,500$Land$*$Footnote asterisk$119,000396,250$Totals$ $156,500$$ $433,750$

$*$Footnote asteriskNonrecourse liability secured by the land equals $$184,500$

Hiro, Harold, and Sofiya each contributed $$249,250$ in cash for a $25$ percent profits and capital interest.

Note: Leave no answer blank. Enter zero if applicable.

c$.$ What tax basis do Hiro, Harold, and Sofiya have in their LLC interests?