Sweeney originally contributed $222,000 in cash for a one-fourth interest in the Gilbert LLC. During the time Sweeney was a member of the LLC, his share of the LLC’s income was $133,200 and he withdrew $88,800 cash. The LLC’s liabilities are $111,000, of which Sweeney’s share is $27,750. Sweeney sells his LLC interest to Jana for $293,040 cash, with Jana assuming Sweeney’s share of the LLC’s liabilities. How much is Sweeney’s gain on the sale, and how much is Jana’s adjusted basis for her LLC interest?