Jennifer contributes a piece of land to the Macken Partnership in exchange for 35% interest in the partnership.

The land is as follows:

FMV $300,000

Basis $231,000

The partnership has the following during the year:

Sales $410,000

COGS 160,000

Taxable Interesting Income 8,100

Tax-exempt Interest Income 3,600

Fines and Penalties 5,100

In addition, Jennifer was distributed $30,000 and TOW purchased some land for $45,000 which was totally financed by a loan. What is Jennifer's year-end outside basis in the partnership?