what is the basis of Equipment 2 and Equipment 3 for corporation in the example of "In exchange for 300 shares of common stock valued at $300,000 Dr. T contributes three pieces of equipment (Equipment A, Equipment B & Equipment C). Equipment A has a Fair Market Value of $200,000 and an AB of $80,000. Equipment B has a FMV of $120,000 and an AB of $300,000. Equipment C has a FMV of $40,000 and an AB of $260,000".