On July 31, 2018, Jessica-Anne received land and a building from Janice as a gift. Janice's adjusted basis and the fair market value at the date of the gift are as follows:

Asset	Adjusted Basis	FMV
Land	$200,000	$260,000
Building	$640,000	$700,000

Janice paid gift tax of $60,000 on the transfer. Round any division to four decimal places. Round your final answers to the nearest dollar. a. Determine Jessica-Anne's adjusted basis for the land and building.

Determine Jessica-Anne's adjusted basis for the land and building.

a) Jessica-Anne's total basis for the assets received from Janice is $ ______

b) Jessica-Anne's total basis for the land is $ ______

c) Jessica-Anne's total basis for the building is $ _______