$310.$ Ron and Susan form a corporation in $2024.$ Ron contributes real estate worth $$220,000$ in exchange for $50\%$ of the corporation$$s only class of stock.$$ Ron$$s basis in the real estate is $$140,000.$ Susan contributes cash of $$90,000$ and a machine worth $$130,000$ for the other $50\%$ of the corporation$$s stock.$$ The machine has a basis of $$105,000$ to Susan.$$ What is the realized and recognized gain on this transfer for both Ron and Susan?$$ What is Ron$$s basis in his stock and what is Susan$$s basis in her stock?$$ What is the corporation$$s basis in the assets contributed?$$