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Sebastian purchases two pieces of equipment for $109,000. Appraisals of the equipment indicate that the fair market value of the first piece of equipment is

Sebastian purchases two pieces of equipment for $109,000. Appraisals of the equipment indicate that the fair market value of the first piece of equipment is $76,300 and that of the second piece of equipment is $119,900. What is Sebastian's basis in these two assets?

I am doing 76300/(76300+119000)*109000 = 42,388.89 which round to the nearest dollar is 42389 for the first asset but it is counting it wrong

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