In 2017, Sally transferred a building with adjusted basis of $40,000 and a fair market value of $45,000 to Sandy Corporation. In exchanged she received the following ??

1. 80 % of Sandy Corporation's only class of stock, fair market value of $25,000
2. Equipmet with a fair market value of $25,000 and an adjusted basis of $10,000

What is Sandy's Corporation basis in the building receicved in the transfer