Marcia is a 50 percent shareholder of Chevez Corp., which is in the process of liquidation. Marcia's basis for her stock is $25,000. Chevez's balance sheet on the date of liquidation is a follows: Assets Basis Value Cash $32,000 $32,000 100 shares of Public Co. 620,000 $6,000 Accounts receivable $200,000 $170,000 Land $50,000 $300,000 Building (depreciated straight $246,000 $500,000 line) Totals $548,000 1,008,000 Equitles Value Mortgage on real estate $310,000 Unsecured liabilities $182,000 Capital Stock $10,000 Paid-in capital $30,000 Earnings and profits $16,000 Total $548,000 If Maria receives her 50 percent share of all assets and liabilities, determine her gain and her basis in each asset received as a result of the liquidation. Assume that Chevez's tax rate is 21 percent but that no tax was paid by Chevez