Yvonne and Simon form Ton Corporation. Yvonne transfers equipment (basis of $463,000 and fair market value of $694,500). Simon invests $555,600 of cash. They each receive 100 shares in Ion Corporation, worth $555,600, but Yvonne also receives $138,900 in cash from lon. Calculate Ion Corporation's basis in the equipment and determine Yvonne and Simon's basis in the Ton stock. Ton Corporation has a basis of basis of in the equipment. Yvonne has a basis of s for his stock. for her stock and Simon has a