When Bruno's basis in his LLC interest is $$196,400,$ he receives cash of $$78,560,$ a proportionate share of inventory, and land in a distribution that liquidates both the LLC and his entire LLC interest. The inventory has a basis to the LLC of $$49,100$ and a fair market value of $$62,848.$ The land's basis is $$88,380,$ and the fair market value is $$78,560.$ How much gain or loss does Bruno recognize, and what is basis in the inventory and land received in the distribution?

If an amount is zero, enter $"0".$

Brun$$ recognizes $.$ Bruno's basis in the inventory is $ $$ and his basis in the land is $