Yvonne and Simon form Ion Corporation. Yvonne transfers equipment with a basis of $275,400 and fair market value of $413,100 to Ion Corporation. Simon invests $330,480 of cash. They each receive 100 shares in Ion Corporation worth $330,480, but Yvonne also receives $82,620 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 $__________ in the equipment. Yvonne has a basis of $__________ for her stock and Simon has a basis of $________ for his stock.