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 tax bases: Inventory Building Land FNV $24,000180,000276,000$ $ $480,000$ Adjusted Tax Basis $12,000120,000360,000492,000$ Total 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 $$380,000$ Note : Negative amount should be indicated by a minus sign Leave no answer blank $.$ Enter zero if applicable $.$ What is Zhang's tax basis in the stock received in the exchange $?$