Can someone explain how to calculate the tax basis for Angela & Franciso separately if they own a C Corporation?

Angela will contribute the following:

Cash $10,000

Accounts Receivable $5,000

Inventory of Bicycles at cost $22,000 (sales value = $48,000)

Accounts Payable $2,000.

Francisco will contribute the following:

Cash $15,000

Land at cost $10,000 (market value $15,000)

Building

Cost $ 120,000 (market value $80,000)

Useful life 40 years

Residual Value $20,000

Accumulated depreciation to date $5,000 (2 years @ straight line method)

Mortgage payable $70,000, interest only, payable monthly, balance due in 8 years.