Sue and andrew form sa general partnership. each person receives an equal interest in the newly created partnership. sue contributes $10,000 of cash and land with a fmv of $55,000. her basis in the land is $20,000. andrew contributes equipment with a fmv of $12,000 and a building with a fmv of $33,000. his basis in the equipment is $8,000, and his basis in the building is $20,000. how much gain must the sa general partnership recognize on the transfer of these assets from sue and andrew?