Problem 13-46 (LO 13-1) [The following information applies to the questions displayed below.) Zhang incorporated her sole proprietorship by transferring inventory, a building, and land to the corporation in return for 100 percent of the corporation's stock. The property transferred to the corporation had the following fair market values and tax bases: Inventory Building Land Total Tax FMV Basis $ 20,000 $ 10,000 150,000 100,000 230,000 70,000 $400,000 $180,000 The corporation also assumed a mortgage of $200,000 attached to the building and land. The fair market value of the corporation's stock received in the exchange was $220,000. The exchange met the requirements to be tax-deferred under $351. (Negative amounts should be indicated by a minus sign. Leave no answer blank. Enter zero if applicable.) Problem 13-46 Part b b. What is Zhang's tax basis in the stock she receives in the exchange? Tax basis