Harry, Hermione, and Ron formed an S corporation called Bumblebore. Harry and Hermione both contributed cash of $34,300 to get things started. Ron was a bit short on cash but had a parcel of land valued at $84,600 (basis of $68,600) that he decided to contribute. The land was encumbered by a $50,300 mortgage. What tax bases will each of the three have in his or her stock of Bumblebore?