Teresa's manufacturing plant is destroyed by fire. The plant has an adjusted basis of $295,800, and Teresa receives insurance proceeds of $443,700 for the loss. Teresa reinvests $465,885 in a replacement plant within 2 years of receiving the insurance proceeds.

If an amount is zero, enter "0".

b. Calculate Teresa's basis in the new plant. ?????

Please do not copy and paste. Also, the recognized gain is 0.