Parent corporation purchased 75% of Subsidiary Corporation in 2000. Subsidiarys balance sheet shows the following amounts: a)Demand deposit Basis-$20,000 Value-$20,000 b)IBM stock Basis-$30,000 Value-$50,000 c)Parking Lot Basis-$5,000 Value-$30,000 d)Building Basis-$0 Value-$100,000 e)Mortgage Basis-$<15,000> Value-$<15,000> Subsidiary has a net operating loss carryover in 2006 of $7,000 and earnings and profits of $22,000. The Subsidiary redeemed in 2003 the 25% shareholder Roy Rogers. The Subsidiary distributed the IBM stock for his 25% interest. In 2006, Subsidiary adopts a plan of liquidation. Question:What is the Parents basis for the assets received