Four partners (Adams, Benson, Cagle, and Duncan) jointly own a piece of land with a market value of $400,000. Suppose that the land is subdivided into four parcels S1, S2, S3, and 54. The partners are planning to split up, with each partner getting one of the four parcels. Complete parts (a) through (e). (a) To Adams, sy is worth $40,000 more than S3, S3 and S1 are equal in value, and S4 is worth $20,000 more than S2. Determine which of the four parcels are fair shares to Adams.