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Zhang incorporated her sole proprietorship by transferring inventory, a building, and land to the corporation in return for $100$ percent of the corporation's stock. The property transferred to the corporation had the following fair market values and adjusted bases:

FMV

Adjusted Basis

$$22,000$

$ $44,000$

$506,000$

$$902,000$

Inventory

$$880,000$

The corporation also assumed a mortgage of $$100,000$ attached to the building and land. The fair market value of the corporation's stock received in the exchange was $$780,000.$ The transaction met the requirements to be tax$-$deferred under $351.($Negative amount should be indicated by a minus sign. Leave no answer blank. Enter zero if applicable.$)$

Assume the corporation assumed a mortgage of $$980,000$ attached to the building and land. Assume the fair market value of the building is now $$550,000$ and the fair market value of the land is $$1,166,000.$ The fair market value of the stock remains $$780,000.$

g$.$ What is the corporation's adjusted basis in each of the assets received in the exchange? $($Do not round intermediate calculations.$)$

Inventory

Building

Land

Adjusted basis

Building

Land

Total

Book

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