Jake is a 25 percent partner in the Yankee Partnership. Jake has a basis in his partnership interest of $100.000 at the end of the current year, prior to receiving any distribution from the partnership. On December 31. Jake receives an operating distribution of $25.000 cash and a parcel of land with a FMV of $60,000 a basis of $30,000 basis to the partnership, Yankee has no debt or hot assets. What is Jake's ending basis in his partnership interest after accounting for the distribution