KrugerCo.$$s merges into StoopsCo. under Delaware law. Prior to the merger, Kruger$$s assets are worth $$5$M with a basis of $$3\mathrm{.}2$M$.$ Kruger$$s has two shareholders: Lon: $85\%$ ownership and Barbara: $15\%.$ Lon receives $$2\mathrm{.}5$M of stock in Stoops and $$1\mathrm{.}75$M cash. Barbara receives $$250,000$ worth of stock, and land worth $$500,000$ that had a basis to Kruger of $$360,000.$ Lon has a $$3$M basis in his Kruger shares and Barbara has a $$150,000$ basis in hers. What basis will each shareholder take in their StoopsCo. shares?