Janice and Thom formed Level Corporation. Janice transfers equipment (worth $60,000, basis of $40,000) for 50% of the stock in Level. Thom transfers inventory (worth $20,000, adjusted basis of $15,000) and provides services worth $40,000 for 50% of the stock. If an amount is zero, enter "0". Because this transaction does not meet the control of the corporation requirement, Janice has income of $ and Thom has income of :