Bob transfers three properties (listed below) to C Corporation in a transaction that does qualify for 351:

	FMV	AB
CAPITAL ASSET 1	100	150
CAPITAL ASSET 2	200	250
CAPITAL ASSET 3	100	50

Bob received only 100 shares of C stock in the exchange:

What basis will C Corporation take in Capital Asset #2?

What basis will Bob take in the 100 shares of C stock?