$[$The following information applies to the questions displayed below.$]$

Wanting to finalize a sale before year$-$end, on December $29,$ WR Outfitters sold to Bob a warehouse and the land for $$140,000.$

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.

a$.$ What is Bob's basis in the warehouse and in the land if the appraised value of the warehouse was $$100,750$ and the appraised value of the land was $$115,000?$