At the beginning of the current year, Christie contributes three parcels of property to the ABC Partnership in exchange for a 30% interest in the partnership. The properties were as follows: FMV Basis Property A $140,000 Property B $170,000 Property C $90,000 $90,000 $200,000 $110,000 The partnership has the following during the year: Sales $100,000 Practical Guide to Partnerships and LLCS-Instructor's Guide Problems 7 COGS Taxable interest Tax-exempt interest National political contributions Dividends from domestic companies Government fines and penalties Interest incurred to purchase muni bonds 30,000 10,000 20,000 5,000 30,000 4,000 1,000 In addition, Christie was distributed $15,000, and ABC purchased some land for $30,000, totally financing the purchase price. What is Christie's year-end basis in her partnership interest?