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You have been hired as Lucky Baskets Corporation's accountant. Aiming to create a better shopping cart, it was founded last year by Lucian, Ocean, Yannis, and Clarke, with the following consideration: Who From Ocean Inventory From Lucian-Equipment of depreciation (net of $30,000 depreciation taken in prior years) From Clarke-Proprietary process From Yannis-Cash Question 1 Basis to Transfer Ocean's realized gain or loss and recognized gain or loss $30,000 45,000 15,000 30,000 Fair Market Value $96,000 99,000 90,000 30,000 Number of Shares Issued 30; plus $6,000 in cash 30; plus $9,000 in cash 30 Assume that the value of each share of Lucky Baskets stock is $3,000. The founders ask you to calculate the following values based on 351 rules. 10