Jones Mills Inc. (JMI) decided to liquidate its wholly owned subsidiary, Most Help, Inc. (MH). MH had the following tax accounting balance sheet: (Leave no answer blank. Enter zero if applicable.) Adjusted Appreciation FMV Basis (Depreciation) Building Land Total $268,100 $268,100 19,100 184,250 257,000 83,850 64,750 72,750 $ (8,000) $536,200 $544,200