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:

$\backslash$table$[[,$FMV$,\backslash$table$[[$Adjusted Tax$],[$Basis$]]],[$Inventory$,$$$76,000,$$$38,000$