On April 5, 2018, Ryan received land and a building from Thom as a gift. Thom's adjusted basis and the fair market value at the date of the gift are as follows:

Asset	Adjusted Basis	FMV
Land	$40,000	$35,000
Building	$110,000	$90,000

Thom paid gift tax of $8,000 on the transfer.

Assume instead that the fair market value of the land is $53,000 and the fair market value of the building is $120,000. Determine Ryan's adjusted basis for the land and building.

a) Ryan's total basis for the assets received from Thom is $ ______

b) Ryan's adjusted basis for the land is $ _______

c) Ryan's adjusted basis for the building is $ ________