When Bruno's basis in his LLC interest is $187,200, he receives cash of $74,880, 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 $46,800 and a fair market value of $59,904. The land's basis is $84,240, and the fair market value is $74,880. How much gain or loss does Bruno recognize, and what is his basis in the inventory and land received in the distribution? If an amount is zero, enter "0". Bruno recognizes Bruno's basis in the inventory is $ and his basis in the land is $ Matulis, Inc., a C corporation, owns a single asset with a basis of $420,800 and a fair market value of $1,009,920. Matulis elects S corporation status. Matulis holds a positive E & P balance. The entity elects S corporation status for 2022 and then sells the asset. Compute the corporate-level built-in gains tax that must be paid by Matulis. If required, round your answer to the nearest dollar