Amazon, Inc. decided to liquidate its wholly-owned subsidiary, Whole Foods Corporation. Immediately before the liquidation, Whole Foods had the following tax accounting balance sheet: Adjusted Basis FMV Appreciation/(Decline in Value) Cash $400,000 $400,000 Building 400,000 200,000 (200,000) Land 300,000 800,000 500,000 Total $1,100,000 $1,400,000 $300,000 What is Amazon's total tax basis in the building and land (combined) after the complete liquidation of Whole Foods?