Yvonne and Simon form Ion Corporation. Yvonne transfers equipment with a basis of $222,200 and fair market value of $333,300 to Ion Corporation. Simon invests $266,640 of cash. They each receive 100 shares in Ion Corporation worth $266,640, but Yvonne also receives $66,660 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 $fill in the blank 1 in the equipment. Yvonne has a basis of $fill in the blank 2 for her stock and Simon has a basis of $fill in the blank 3 for his stock