Ellen, Marty and Erica see Beth driving a new BMW at the Tropicana Partners holiday party in December of 2022 and are envious and decide that they want new BMWs for themselves. They have Tropicana Partners approach a bank and get a nonrecourse line of credit secured by the building at 320 Sycamore Street. On January 1, 2023 Tropicana Partners withdraws $600,000 on this line of credit and then distributes $200,000 each to Ellen, Marty and Erica. Arnold does not get a distribution.

What are the tax bases of Arnold, Ellen, Marty and Ericas partnership interests immediately after this distribution?