At the beginning of the year, Leilani contributes property to a partnership in exchange for a 20 percent partnership interest. The property contributed has a fair market value of $60,000 and a basis of $40,000 on the date of the contribution to the partnership. Also at the beginning of the year, Leilani receives a 10 percent partnership interest, valued at $30,000, in exchange for services rendered to the partnership in the prior year. The partnership earned $90,000 during the year. What is Leilani's basis in her partnership interest at the beginning of the year and at the end of the year?