Apple and Banana incorporated Fruit Corp. in 2023. As part of a prearranged transaction, Apple transferred equipment worth $89,348 (basis of $19,087) to Fruit Corp. in exchange for 50% of Fruit Corp.'s stock (FMV = $89,348), and Banana provided services worth $89,348 in exchange for the other 50% of Fruit Corp.'s stock (FMV = $89,348). 

What is Banana's basis in the Fruit Corp. stock immediately after the transaction?