Amy and Mitchell share equally in the profits, losses, and capital of the accrual basis AM Products LLC. Amy is the managing member of the LLC (treated as a general partner) and is a U.S. citizen. At the beginning of the current tax year, Amy's capital account has a balance of $756,000, and the LLC has recourse debts of $491,400 payable to unrelated parties. All partnership recourse debt is shared equally between the partners. The following information about AM's operations for the current year is obtained from the entity's records. Ordinary income W-2 wages to employees Depreciation expense Interest income from P & G bond Long-term capital loss Short-term capital gain Charitable contribution Cash distribution to Amy Unadjusted basis of partnership depreciable property $982,800 60,000 166,000 9,828 2,800 8,400 34,500 49,140 1,330,000 Year-end LLC debt payable to unrelated parties is $165,000. Also assume that all AM Products' activities are eligible for the qualified business income deduction and that the unadjusted basis of assets immediately after acquisition was $800,000. If all transactions are reflected in her beginning capital and basis in the same manner: a. Amy's basis in the LLC interest at the beginning of the year is $ b. Amy's basis in the LLC interest at the end of the year is $