For calendar year 2021, the partnership has no income. The partnership does capitalize $340,000 of the cash into a building constructed on the land (hint - that creates basis in the new building). The partnership spent the remaining $60,000 of the cash on deductible business expenses. At the end of 2021 (after formation and the capitalization of $340,000 into the building and the business expenses incurred), what is the inside tax basis and book value of all assets, and outside tax basis and capital accounts of all partners?