Danner Inc. has a $451,000 capital loss carryover that will expire at the end of the current tax year if it is not used. Also, Danner Inc. has been a general partner in the Talisman Partnership for three years and plans to end its involvement with the partnership by receiving a liquidating distribution. Initially, all parties agreed that Danner Inc.s liquidating distribution would include $62,000 in cash and land with a fair market value of $458,000 (tax basis of $210,000). Immediately before the distribution, Danners basis in its partnership interest is $205,000, which includes its $143,000 share of partnership debt. The Talisman Partnership does not hold any hot assets.

What is Danner Inc's basis in the land?