Ramon incorporated his sole proprietorship by transferring inventory, a building, and land to R Corp in return for $100\%$ of R Corp$$s stock. The FMV of R Corp$$s stock received in the exchange equaled the FMV of the assets transferred to R Corp by Ramon. The property transferred to the corporation had the following FMV and adjusted bases:

FMV

Adjusted Basis

Inventory

$10,000$

$4,000$

Building

$50,000$

$30,000$

Land

$100,000$

$50,000$

Total

$160,000$

$84,000$

What is Ramon$$s basis in his R Corp stock?