blake and ryan form the poole partnership. blake contributes cash of $15,000. ryan contributes land with an adjusted basis of $1,000 and a fair market value of $21,000. the land is subject to a $6,000 mortgage that poole assumes. blake and ryan both receive a 50 percent interest in poole. what is ryan's recognized gain or loss on the contribution? a.$3,000 b.$2,000 c.$20,000 d.$5,000 e.none of these choices are correct.