When Bruno's basis in his LLC interest is $233,200, he receives cash of $93,280, 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 $58,300 and a fair market value of $74,624. The land's basis is $104,940, and the fair market value is $93,280. 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 no gain or loss of $ . Bruno's basis in the inventory is $ and his basis in the land is $ .