Ambros transfers property (basis of $320,000 and fair market value of $210,000) to Weikhard Corporation in exchange for shares of 1244 stock. Assume that the transfer qualifies under 351.

a. Assuming that Ambros and Weikhard do not make an election to reduce his stock basis, the basis of the stock to Ambros is $ .______

b. The basis of the stock to Ambros for purposes of 1244 is $ ._________

c. If Ambros sells the stock for $195,000 two years later, he would have a capital loss of $_______ and an ordinary loss of $ _________for tax purposes.