Charlie contributed a building with a FMV of $$100,000$ and a basis of $$60,000$ in exchange for $100\%$ ownership in JK Corporation, an S Corporation. During its first year, JK Corp. reports an ordinary income of $$75,000$ and a capital loss of $$10,000.$ JK Corp also makes a $$30,000$ cash distribution to Charlie at the end of the year. What is Charlie's basis at the end of the year?