Natasha contributes land to the newly formed Romanoff Partnership in exchange for a 40% interest. The land's adjusted basis and fair market value is $540,000. It is subject to a $300,000 liability, assumed by the partnership. At year end the partnership's accounts payable are $140,000 and the assumed debt liability is $180,000. Romanoff opened a $320,000 line of credit but did not draw on the line. To secure the line of credit, each partner had to contribute an additional $40,000. All liabilities are allocated proportionately. The partnership's income is $200,000. Romanoff distributed $100,000 to Natasha. What is her ending outside basis?