12...........Yvonne and Simon form Ion Corporation. Yvonne transfers equipment (basis of $425,200 and fair market value of $637,800). Simon invests $510,240 of cash. They each receive 100 shares in Ion Corporation, worth $510,240, but Yvonne also receives $127,560 in cash from Ion. Calculate Ion Corporation's basis in the equipment and determine Yvonne and Simon's basis in the Ion stock. Ion Corporation has a basis of $.............. in the equipment. Yvonne has a basis of $................. for her stock and Simon has a basis of $...................for his stock.