Mickey, Mickayla, and Taylor are starting a new business (MMT). To get the business started, Mickey is contributing $265,000 for a 40 percent ownership interest, Mickayla is contributing a building with a value of $265,000 and a tax basis of $166,250 for a 40 percent ownership interest, and Taylor is contributing legal services for a 20 percent ownership interest. What amount of gain is each owner required to recognize under each of the following alternative situations