Sweeney originally contributed $$326,000$ in cash for a one$-$fourth interest in the Gilbert LLC$.$ During the several years that Sweeney was a member of the LLC$,$ his share of the LLC$\text{'}$s income was $$195,600$ and he withdrew $$130,400$ cash. The LLC$\text{'}$s liabilities are $$163,000,$ of which Sweeney's share is $$40,750.$ The LLC has $$81,500$ of hot assets, of which Sweeney's share is $$20,375.$ Sweeney sells his LLC interest to Jana for $$430,320$ cash, with Jana also assuming Sweeney's share of the LLC$\text{'}$s liabilities.

How much is Sweeney's gain on the sale, and what is its character?

Sweeney's total gain on the sale is $fill in the blank $1$

$,$ of which $fill in the blank $2$

recognized as ordinary income, with the remaining $fill in the blank $3$

recognized as a long$-$term capital gain.

How much is Jana's adjusted basis for her LLC interest?

$fill in the blank $4$