Wanting to finalize a sale before year-end, on December 29, WR Outfitters sold to Bob a warehouse and the land for $200,000. The appraised fair market value of the warehouse was $77,250, and the appraised value of the land was $156,000. (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.) b. What would be Bobs basis in the warehouse and in the land if the appraised value of the warehouse is $52,250, and the appraised value of the land is $181,000?