Curly, Larry, Moe and Serafina incorporated Stooges Corp. As part of an integrated transaction, they each contributed the following: Curly contributed cash of $100,000 in exchange for 10 shares of Stooges Corp. stock Larry contributed equipment (FMV = $100,000; basis = $156,846) in exchange for 10 shares of Stooges Corp. stock Moe contributed a building (FMV = $120,000; basis = $42,210) in exchange for 10 shares of Stooges Corp. stock and $20,000 cash Serafina contributed land (FMV = $150,000; basis = $137,729) in exchange for 10 shares of Stooges Corp. stock and $50,000 cash There are 40 total shares of Stooges Corp. outstanding (these are the 40 shares owned by Curly, Larry, Moe and Serafina). Each share is worth $10,000. No tax elections were made.

What is Stooges Corp.'s basis in the building?