Clifton Corporation acquired all of the outstanding Gillion stock on January $1,$ Year $1,$ for

$$2,755,200.$ The parties immediately elected to file consolidated Federal income tax returns.

Gillion reported a Year $1$ taxable loss of $$413,280,$ but it generated $$551,040$ of taxable

income in Year $2$ and $$275,520$ in Year $3.$ Gillion paid a $$137,760$ dividend to Clifton in Year

$2$ and a $$4,133$ in Year $3.$

Compute Clifton's stock basis in Gillion on the last day of each of the indicated tax years.

Year $1$: $

Year $2$: $

Year $3$: $