On April 5, 2019, 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			53,000
Building	110,000			120,000

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

When required, round any division to four decimal places. Round final answers to the nearest dollar.

Determine Ryan's adjusted basis for the land and building:

1) Ryan's total basis for the assets received from Thom is _______.

2) Ryan's adjusted basis for the land is _______

3) Ryan's adjusted basis for the building is ________