DHB Partnership has recently learned that its accountant has been improperly calculating the basis allocations for its partners, so DHB has hired your firm to re-determine the allocations for its first 3 years. DHB has provided some supporting documents (see the Exhibits tab) as well as some additional details for your analysis. In Year 1, Diane, Harry, and Bill form the DHB Partnership. They use cash and a recourse loan of $100,000 to purchase a $400,000 machine. In Year 2, the DHB Partnership purchases more equipment for $100,000 and obtains $75,000 more recourse debt. It has also paid $35,000 on its original recourse loan, and $6,000 on the building's mortgage. In Year 3, DHB has an operating loss. Use the table below to determine the tax effect the items described have on the partners' outside bases. Enter a positive amount if the item increases basis, a negative amount if it decreases basis, and "0" if there is no effect. Round to the nearest dollar.