Consideration Transfe Basis to Fair Market Number of Transferor Value Shares Issued From Janice- Cash $125,000 $125,000 Machinery 210,000 400,000 525 From Thom- Cash Building Cand $200,000 390,000 110,000 $200,000 280,000 90,000 570 hom's basis in the Conestoga Corporation stock is onestoga Corporation's basis in the building is s .Its basis in the land is s