Jill transfers accounting services w/ FMV of $100,000 and equipment with FMV: $300,000; AB: $150,000; and cash of $150,000 in exchange for 50% of the 10,000 shares of common stock of UTH. UTH also gives her a painting with FMV of $50,000 and AB of $10,000.

What is Jills basis in her UTH stock? (show all work and steps)