Joe and Diane each own 50% of the stock of corporation ABC. The current value of each of their interests in the corporation is $650,000. Kamala would like to contribute a building with a fair market value of $350,000 and a tax basis of $200,000 in return for shares of stock in the corporation. What is the minimum fair market value of additional property Joe and Diane must each contribute for Kamala to receive IRC Section 351 treatment on the transfer of her building? (each of them - not combined)