When Bruno's basis in his LLC interest is $219,400, he receives cash of $87,760, 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 $54,850 and a fair market value of $70,208. The land's basis is $98,730, and the fair market value is $87,760. 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 recognize 3. Bruno's basis in the inventory is $ and his basis in the land is $