Clifton Corporation acquired all of the outstanding Gillion stock on January $1,$ Year $1,$ for $$7,230,000.$ The parties immediately elected to file

consolidated Federal income tax returns. Gillion reported a Year $1$ taxable loss of $$1,084,500,$ but it generated $$1,446,000$ of taxable

ncome in Year $2$ and $$723,000$ in Year $3.$ Gillion paid a $$361,500$ dividend to Clifton in Year $2$ and a $$10,845$ in Year $3.$

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

rear $1$:$

$($ear $2$: $

rear $3$: $