(5) Hikaru Sulu's basis in his partnership interest in Helm Partners on January 1, 2020 is $207,968. He is a 40% partner of Helm Partners. During the year, the following events happen: Hikaru contributes a computer system to the Helm Partners with a basis of $105,998 and a fair market value of $157,987; Hikaru receives a cash distribution from Helm Partners of $36,775; Helm Partners earns $147,895 of ordinary income for the year; . Helm Partners has capital losses of $43,550 for 2020; and Helm Partners takes out a loan of $100,000 and makes no payments on the loan during 2020. What is Hikaru's basis in the Helm Partners on January 1, 2021