How to transfer assets and liabilities from LLC to C-corp?

What is the best way to transfer all assets and liabilities from an LLC to a C-corp? There is a cr. card balance of $15,000 and $3,000 in the bank., plus a web-based software prog used by clients that generates income. The owner of the LLC will become 60% shareholder in c-corp with 1 other person taking 40% interest. Both were involved with developing the program that now generates income. There are ongoing expenses charged to the credit card (web hosting fees, etc.). Is there a way to have a zero basis in the assets to avoid any tax consequences for the LLC and c-corp? Can the owner of the LLC just contribute the assets and liabilities to the c-corp and claim a zero basis? And, finally, how would I show all this in QB? I am going to show the start date as Jan. 1, 2009, since the transfer has not taken place yet. There are no employees, though the LLC owner does take a small monthly draw.