Jacks basis in JTD Partnership interest is $200,000 at the beginning of the tax year. His share of partnership items is as follows: ($120,000) ordinary loss, $6,000 tax-exempt interest and a $14,000 long-term capital gain. In addition, he received a $20,000 cash distribution during the year; and, his share of partnership debt increased by $10,000. What is Jacks ending basis in his partnership interest?