Kruger merges into Stoopco Delaware law. Prior to the merger, Kruger's assets were worth 5 million with the basis of $3,200,000 Krugers has two shareholders Lawn: 85% ownership and Barber:15%. Lawn receives $2,500,000 of stock in Stoopco and $1,750,000 in 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?