Franco owns a $60\%$ interest in the Dulera LLC$.$ On December $31$ of the current tax year, his basis in the LLC interest is $$133,800.$ The fair market value of the interest is $$147,180.$ In a proportionate current distribution, the LLC distributes $$26,760$ cash and equipment with an adjusted basis of $$66,900$ and a fair market value of $$100,350$ to him on that date.

How much is Franco's adjusted basis in the LLC interest after the distribution, and what is the amount of his basis in the equipment received?