Yvonne and Simon form Ion Corporation. Yvonne transfers equipment (basis of $317,400 and fair market value of $476,100). Simon invests $380,880 of cash. They each receive 100 shares in Ion Corporation, worth $380,880, but Yvonne also receives $95,220 in cash from Ion. Calculate Ion Corporation's basis in the equipment and determine Yvonne and Simon's basis in the Ion stock. Ion Corporation has a basis of s in the equipment. Yvonne has a basis of $ for her stock and Simon has a basis of $ for his stock