In 2015, Dudley contributed land to the Prosperity LLC. His basis in the land was $100,000. The fair market value at the contribution date was $115,000. In 2016, the LLC distributes other property with an adjusted basis of $60,000 and fair market value of $90,000 to Dudley. Dudleys basis in his LLC interest was $50,000 immediately before the distribution.

As a result of the distribution in 2016, how much gain does Dudley recognize, how much is his basis in his LLC interest after the distribution, and how much is the LLCs basis in the land Dudley originally contributed?

Dudley recognizes gain of $15,000. His basis in his LLC interest is $________ after the distribution and the LLCs basis in the land Dudley originally contributed is now $_______.