Amy and Brian were investigating the acquisition of a tax accounting business, Bottom Line Incorporated $($BLI$).$ As part of their discussions with the sole shareholder of the corporation, Ernesto Young, they examined the company's tax accounting balance sheet. The relevant information is summarized as follows:

$\backslash$table$[[,$FMV$,$Adjusted Tax BasisAppreciation,$],[$Cash$,$$$25,500,$$$25,500,],[$Receivables$,23,200,23,200,],[$Building$,133,000,66,500,66,500],[$Land$,272,250,90,750,181,500],[$Total$,$$$453,950,$$$205,950,$$$248,000$