Andy Ambrose, Bruce Bianca, and Cedric Carpenter formed a calendar year partnership. Profits and losses are to be shared equally. Andy contributed a building to be used in the business that had an adjusted basis to him of $100,000 and a fair market value of $130,000. The partnership also assumed Andy's $60,000 mortgage on the building. Bruce and Cedric each contributed $70,000 in cash to the partnership's capital. What is the basis of Andy's partnership interest? What is the partnership's basis for determining depreciation on the building?