Kruger merges into Stoopco Delaware law. Prior to the merger, Kruger's assets were worth 5 million with the basis of 3.2 million. Krugers has two shareholders Lawn: 85% ownership and Barber:15%. Lawn receives 2.5 million of stock in Stoopco and 1.75 million cash,. Barber receives $250,000 worth of stock and land worth $500,000 that has a basis to Kruger of $360,000. Lawn has a $3,000,000 bases in his Krueger shares and Barbara has $150,000 bases in hers. What basis will each shareholder take in their stoopco shares