Franco owns a $60\%$ interest in the Dulera LLC$.$ On December $31$ of the current tax year, his basis in the LLC interest is $$217,400.$ The fair market value of the interest is $$239,140.$ Dulera then distributes to Franco $$43,480$ cash and equipment with an adjusted basis of $$108,700$ and a fair market value of $$163,050.$

a$.$ Compute Franco's basis in Dulera after the distribution.

b$.$ Compute Franco's basis in the equipment he received from Dulera.