When Bruno's basis in his LLC interest is $182,600, he receives cash of $73,040, a proportionate share of inventory, and land in a distribution that liquidates both the LLC and his entire LLC interest. The inventory has a basis to the LLC of $45,650 and a fair market value of $58,432. The land's basis is $82,170, and the fair market value is $73,040. How much gain or loss does Bruno recognize, and what is his basis in the inventory and land received in the distribution

Bruno recognizes a gain of $ $ . Bruno's basis in the inventory is $ and his basis in the land is $.