Zara and Anton are planning to start a new business, Elitado Equipment Solutions, as a general partnership. Zara contributed a building with a fair market value (FMV) of $350,000 and an adjusted basis of $250,000 in exchange for her 50 percent partnership interest. The partnership assumed the remaining mortgage (nonrecourse secured debt) on the building of $50,000. Anton contributed equipment with an FMV of $300,000 and an adjusted basis of $375,000 in exchange for his 50 percent partnership interest. What is Zara's and Anton's initial basis in each of their partnership interests