Zhang incorporated her sole proprietorship by transferring inventory, a building, and land to the corporation in return for $100$ percent of the corporation$$s stock. The property transferred to the corporation had the following fair market values and adjusted bases:

FMV Adjusted Basis

Inventory $ $36,000$ $ $18,000$

Building $270,000180,000$

Land $414,000540,000$

Total $ $720,000$ $ $738,000$

The corporation also assumed a mortgage of $$100,000$ attached to the building and land. The fair market value of the corporation$$s stock received in the exchange was $$620,000.$ The transaction met the requirements to be tax$-$deferred under $351.($Negative amount should be indicated by a minus sign. Leave no answer blank. Enter zero if applicable.$)$

Assume the corporation assumed a mortgage of $$820,000$ attached to the building and land. Assume the fair market value of the building is now $$450,000$ and the fair market value of the land is $$954,000.$ The fair market value of the stock remains $$620,000.$

g$.$ What is the corporation$$s adjusted basis in each of the assets received in the exchange?