In January of Year $1,$ Joan Hill bought one share of Orban Corp. stock for $$300.$ On March $1,$ Year $4,$ Orban distributed one share of a new class of preferred stock for each share of common stock held. This distribution was nontaxable. On March $1,$ Year $4,$ Joan's one share of common stock had a fair market value of $$450,$ while the preferred stock had a fair market value of $$150.$ After the distribution of the preferred stock, Joan's bases for her Orban stocks are