Black Mesa, LP is partnership formed by Gordon and Alyx. Both Gordon and Alyx own $50\%$ of the partnership. Upon formation, Gordon's initial outside basis in Black Mesa was $$325,000$ and Alyx's initial outside basis in Black Mesa was $$205,000.$ Gordon is a general partner, and Alyx is a limited partner.

Black Mesa, LP had the following transactions this year:

Ordinary income: $$100,000.$ For legitimate business purposes, $$40,000$ is allocated to Gordon, and $$60,000$ is allocated to Alyx.

Municipal Bond Income: $$6,000$

Recourse liability paid off: $$50,000$

Upon formation, Alyx contributed a piece of land with FMV of $$300,000$ and adjusted basis $($A$/$B$)$ of $$250,000.$ During the year, Black Mesa sells Alyx's land for $$400,000.$ The inside basis of the land is $$250,000.$

Cash distribution to Gordon: $$40,000$

Cash distribution to Alyx: $$40,000$

a$.$ What is Gordon's outside basis at the end of the year?

b$.$ What is Alyx's outside basis at the end of the year?