In x1, adam and jason formed abc, llc, a car dealership in kansas city. in x2, adam and jason realized they needed an advertising expert to assist in their business. thus, the two members offered cory, a marketing expert, a 1/3 capital interest in their partnership for contributing his expert services. cory agreed to this arrangement and received his capital interest in x2. if the value of the llc's capital equals $180,000 when cory receives his 1/3 capital interest, which of the following tax consequences does not occur in x2?
a. cory reports $60,000 of ordinary income in x2
b. adam, jason and cory receive an ordinary deduction of $20,000 in x2
c. adam and jason receive an ordinary deduction of $30,000 in x2
d. cory reports $60,000 of ordinary income in x2, and adam and jason receive an ordinary deduction of $30,000 in x2