$($b$)$Suppose alternatively that Claire contributed a solid waste truck with a basis of $$150,000$ and a fair market value of $$100,000$ and a liquid waste truck with a basis of $$60,000$ and a fair market value of $$100,000$ in exchange for $20$ shares of voting common stock. Don contributed land with a basis of $$30,000$ and a fair market value of $$200,000$ in exchange for $20$ shares of voting common stock. What are the tax consequences to Claire, Don, and Y Corporation as a result of the formation of the corporation?