At the beginning of the current year Carl invested $$50,000$ of cash in exchange for an $80\%$ ownership Interest in SMAC, Ltd$.$ During the SMAC experienced the following transactions:

Generated Ordinary Business Income of $$300,000$

Borrowed $$85,000$ from Wells Fargo Bank.

Made a proportionate current property distribution with a FMV of $$100,000$ and basis of $$150,000$

A$)$ Assume the entity is organized as an LLC$,$ and that the operating agreement states that all items will be allocated proportionately based on capital interests. What is Carl's ending outside basis in the entity?

B$)$ Assume instead the entity is organized as an S$-$corporation. What is Carl's ending stock basis in the entity?