Kim is an employee of Azure Corporation. In the current year, she receives a cash salary of $106,200 and also is given 45 shares of Azure stock for services she renders to the corporation. The shares in Azure Corporation are worth $2,500 each.

a. How will the transfer of the 45 shares to Kim be handled for tax purposes? Kim's basis in the stock is $fill in the blank 2 ______?

b. What is Azure Corporation's total compensation deduction for Kim's services? $fill in the blank 3 _________?