ABC Company is a business entity with two equal owners. Taxpayer A, a calendar year, cash basis individual, is one of those owners. Taxpayer A's basis in the business on January 1st, 2024, is $200,000. The business had the following items of income and expense during the year. Gross Revenue $2,000,000 Cost of Goods Sold $ 800,000 Interest Income $ 20,000 Bad Debt Expense $ 5,000 Charitable Contributions $ 9,000 Capital Losses $ 8,000 Section 1231 gain $ 2,000 Utilities Expense $ 10,000 Taxpayer A received a distribution of $100,000 from the business on April 12th, 2024. In your conversations with Taxpayer A about preparing the business's tax return, Taxpayer A informed you that they would like to allocate some income/loss/deduction and gain items to individual owners if allowed by law. If possible, Taxpayer A would like to be allocated all of the interest income and Section 1231 gain, while the other owner would like to be allocated all of the charitable contributions. REQUIRED: Taking into account all of the information provided in this problem, please compute Taxpayer A's basis in the business on December 31st, 2024, if the business is organized as a C-corporation