Sweeney originally contributed $222,000 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 $133,200 and he withdrew $88,800 cash. The LLCs liabilities are $111,000, of which Sweeneys share is $27,750. Sweeney sells his LLC interest to Jana for $293,040 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?