Suppose alternatively that Claire contributed a solid waste truck with a basis of $$150,000$ and a fair market value of $$100,000,$ a liquid waste truck with a basis of $$40,000$ and a fair market value of $$100,000,$ and a bulldozer with a basis of $$75,000$ and a fair market value of $$50,000,$ in exchange for $25$ shares of voting common stock. Don contributed land with a basis of $$30,000$ and a fair market value of $$250,000$ in exchange for $25$ 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?