Wanting to finalize a sale before year$-$end, on December $29,$ WR Outfitters sold to Bob a warehouse and the land for $$126,000.$

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 $$138,750$ and the appraised value of the land was $$101,000?$

b$.$ What would be Bob's basis in the warehouse and in the land if the appraised value of the warehouse was $$113,750,$ and the appraised value of the land was $$126,000?$