Franco owns a 60% interest in the Dulera LLC. On December 31 of the current tax year, his basis in the LLC interest is $289,600. The fair market value of the interest is $318,560. Dulera then distributes to Franco $57,920 cash and equipment with an adjusted basis of $144,800 and a fair market value of $217,200. a. Compute Franco's basis in Dulera after the distribution. b. Compute Franco's basis in the equipment he received from Dulera. $