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 $ $80,000$ $ $40,000$

Building $600,000400,000$

Land $920,0001,200,000$

Total $ $1,600,000$ $ $1,640,000$

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 $$1,500,000.$ 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.$)$

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