Gerald received a one-fourth capital and profit (loss) interest in WXYZ Limited Partnership (LP). In exchange for this interest, Gerald contributed cash of $100,000, and a building (FMV=$200,000 and Adjusted Basis=$50,000). In addition, Gerald's distributive share of WXYZ's items of income, loss and deduction for the current year are as follow:

Aproperty title search firm is contemplating using online software to increase its search productivity. currently an average of 40 minutes is needed to do a title search. the researcher cost is $2 per minute. clients are charged a fee of $400. company a's software would reduce the average search time by 10 minutes, at a cost of $3.50 per search. company b's software would reduce the average search time by 12 minutes at a cost of $3.60 per search. which option would have the higher productivity in terms of revenue per dollar of input?