Jones Mills Incorporated $($JMI$)$ decided to liquidate its wholly owned subsidiary, Most Help, Incorporated $($MH$).$ MH had the following tax accounting balance sheet:

Note: Negative amount should be indicated by a minus sign. Leave no answer blank. Enter zero if applicable.

$\backslash$table$[[,$FMV$,$Adjusted Tax Basis,Appreciation $($Depreciation$)],[$Cash$,$$$239,750,$$$239,750,],[$Building$,63,000,19,500,43,500],[$Land$,176,750,225,000,(48,250)$