70. Oscar, Felix, and Marv are all one-third partners in the capital and profits of East- side General Partnership. In addition to their normal share of the partnerships an- nual income, Oscar and Felix receive annual guaranteed payments of $7,000 to compensate them for additional services they provide. Eastside's income statement for the current year reflects the following revenues and expenses: Sales revenue $ 420,000 Dividend income 5,700 Short-term capital gains 2,800 Cost of goods sold (210,000) Employee wages (115,000) Depreciation expense (28,000) Guaranteed payments (14,000) Miscellaneous expenses (9,500) Overall net income $ 52,000 In addition, Eastside owed creditors $120,000 at the beginning of the year but man- aged to pay down its debts to $90,000 by the end of the year. All partnership debt is allocated equally among the partners. Finally, Oscar, Felix, and Marv had a tax basis of $80,000 in their interests at the beginning of the year. a) What tax basis do the partners have in their partnership interests at the end of the year