Sam and devon agree to go into business together selling college$-$ license clothing. Accourding to the agreement, Sam will contribute inventory valused at $166000$ in return for $80$ percent of the stock in the corporation. Sam's tax basis in the inventory is $98000.$ Devon will receive $20$ percent of the stock in return for providing accounting services to the corporation $($ these qualify as organizational expenditures$).$ The accounting services are vlaused at $41500.$ Assume devon received $25$ percent of the stock in the corporation in return for his services. What is Sam's tax basis in the stock received in return for the contribution of property to the corporation?