Carla incorporated her sole proprietorship by transferring inventory, a building, and land to the corporation in return for 100 percent of the corporations stock. The property transferred to the corporation had the following fair market values and adjusted bases:

	FMV			Adjusted Basis
Inventory	$	25,250		$	14,300
Building		209,000			159,750
Land		259,750			379,000
Total	$	494,000		$	553,050

The corporation also assumed a mortgage of $192,750 attached to the building and land. The fair market value of the corporations stock received in the exchange was $301,250. (Negative amounts should be indicated by a minus sign. Leave no answer blank. Enter zero if applicable.)

c. What is Carlas basis in the stock she receives in her corporation?