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.

FMV Adjusted Tax Basis Appreciation $($Depreciation$)$

Cash $ $283,700$ $ $283,700$

Building $64,20017,70046,500$

Land $219,500291,000(71,500)$

Total $ $567,400$ $ $592,400$ $ $(25,000)$

c$.$ What is JMI's adjusted tax basis in the building and land after the complete liquidation?