Jocelyn contributes land with a basis of $35,000 and fair market value of $52, 500 and inventory with a basis of $19,000 and fair market value of $28, 500 in exchange for 100% of Zion Corporation stock. The land is subject to a $8, 750 mortgage. If an amount is zero, enter "0". The exchange is zero tax-free under sect 351 because the release of a liability treated as boot under sect 357(a). As a result, Jocelyn has income of $ ___________ and a basis $ __________ in her stock