Coco acquired a 30% interest in Cupcake Partnership in the beginning of the current year in exchange for $50,000 cash and a building worth $220,000 (basis of $120,000). In the same year, Cupcake Partnership incurred a $10,000 non-recourse loan. Assuming the partnership realized an ordinary loss of $15,000, what is Coco's outside basis at the end of the year?