The PRS LLC was formed when Redbird, Inc., contributed cash of $2 million; Peacock, Inc., contributed land (adjusted basis of $600,000 and a fair market value of $2 million); and Sam contributed $1 million of cash and agreed to provide management services of 2,000 hours per year. Both Redbird and Peacock will have 40% capital and profits interests, and Sam will have a 20% interest. How can special allocations and guaranteed payments be used to ensure that each partner receives adequate consideration for the property and expertise contributed?