Yin and Jordan form a Corporation together on March 22, 2022. Jordan transfers cash of $300,000 in exchange for 30,000 shares. Yin transferred a Patent with a basis of $50,000 and FMV of $60,000 in exchange for 26,000 shares in the company and an office building with a basis of $110,000, liabilities of $40,000 and FMV of $200,000. What is Yin's basis in the 26,000 shares she got in the exchange on March 22, 2022? What is the Corporation's basis in the "Office Building" received from Yin?