Sweeney originally contributed $175,000 in cash for a one-fourth interest in the Gilbert LLC. During the time Sweeney was a member of the LLC, his share of the LLCs income was $90,000 and he withdrew $75,000 cash. The LLCs liabilities are $80,000, of which Sweeneys share is $20,000. Sweeney sells his LLC interest to Jana for $225,000 cash, with Jana assuming Sweeneys share of the LLCs liabilities.

How much is Sweeneys gain on the sale, and how much is Janas adjusted basis for her LLC interest?

Sweeneys gain on the sale is $__________ and Janas adjusted basis for her LLC interest is $___________.