Earl purchases all the assets and assumes the liabilities of Buddy's Market Shop. The details concerning the adjusted basis and fair market value of Buddy's assets and liabilities are as follows:

Asset	Adjusted Basis		Fair Market Value
Inventory	$31,000		$41,100
Equipment	22,100		71,300
Land	10,300		15,400
Building	118,500		155,500
Liabilities	(58,600)		(58,600)

a. If Earl pays $255,200 for Buddy's net assets, then Earl's basis in the assets, liabilities, and goodwill is $fill in the blank 2.

b. Assume that Buddy's Market Shop is a closely held corporation and that Earl pays $255,200 for all the stock. Earl's basis in the stock is $fill in the blank 4. (already have the answer)

need help figuring ot A it is not 30,500

B is 255200 not need to answer that