Partners W, X, Y, and Z form the Ace partnership, contributing the following:

Interest

Basis

FMV

Liability

W

40%

Prop. 1

$40,000

$200,000

$160,000

X

40%

Prop. 2

$120,000

$60,000

$20,000

Y

10%

Prop. 3

$10,000

$70,000

$60,000

Z

10%

Prop. 4

$30,000

$20,000

$10,000

How much is each partner%u2019s basis in their partnership interest?