4. Joe and Diane are equal partners in the JD partnership, Each has an outside partnership. Each has an outside basis of $300. For the current year the partnership has the following Ordinary business income $400 exen Capital Loss $ 50 ($100) On December 31, the partnership made a distribution to BACH partner in the amount of $100 Please tell me Joe and Diane's outside basis at the end of the year. Note they will be the same) (5 points)