Cynthia owns Rental Property A, a rental house that has an adjusted basis of $300,000 and a current fair market value of $500,000. Cynthia exchanges Rental Property A with Dan for Rental Property B, a rental house that has a current fair market value of $400,000, and $100,000 cash. Dan's adjusted basis in Rental Property B before the exchange was $50,000.

What is Cynthias basis in Rental Property B after the exchange?