QUESTION $6($CHAPTER $18)$

Melissa transfers the following assets to Moser Corporation in exchange for all of its stock. Assume that neither Melissa nor Moser Corporation makes a special tax election at the time of incorporation. Please fill in the blanks in the following tables to help Moser Corporation determine its basis in the assets contributed by Melissa. Please specify a loss by bracketing the number. In other words, a loss of $10,000$ should be written as $(10,000).$

$\backslash$table$[[$Melissa$],[,$Tax Basis,FMV$,$Built$-$In Gain$/$Loss$],[$Machine$,55,000,40,000,],[$Inventory$,32,000,30,000,],[$Building$,91,000,98,000,],[$Total$,178,000,168,000,]]$

$3$