Yvonne and Simon form Ion Corporation. Yvonne transfers equipment (basis of $499,400 and fair market value of $749,100). Simon invests $599,280 of cash. They each receive 100 shares in Ion Corporation, worth $599,280, but Yvonne also receives $149,820 in cash from Ion.

Ion Corporation has a basis of $___________in the equipment. Yvonne has a basis of $___________for her stock and Simon has a basis of $for his stock.