Allie and Rodrigo formed the Infinity Corporation on November 5th, 2022. On this same date, Allie paid $75,000 cash to Infinity Corporation for 1,500 shares of the corporation's common stock. Simultaneously, Rodrigo received 100 shares of Infinity's stock for legal services rendered. How much should Rodrigo include in his taxable income for 2022, and what will be the basis of his Infinity stock