$13)$ Individual A joins a partnership with Partner B$,$ and Individual A contributes a piece of land with a building with a fair market value of $$400,000$ to the partnership. Individual A$$s cost basis for the land is $$250,000.$ Five years later, the land now has a fair market value of $$600,000$ and is sold to an independent third party for its fair market value. Individuals A and B are equal $(50\%)$ profit partners.

What is the tax treatment for Individual A$?$

Individual A has a precontribution gain $\_\_\_\_\_\_\_\_\_\_\_\_\_\_$ and a $\_\_\_\_\_\_\_\_\_\_\_$ postcontribution gain