Joan and John Partnership has two equal partners, Joan and John. For the current tax year, Joan and John Partnership has taxable ordinary income of $200,000 and an increase in liabilities of $20,000. In addition, the partnership makes a charitable contribution deduction of $60,000, has $40,000 of capital losses, and $20,000 tax-exempt income. Partner Joan's basis in her partnership interest at the beginning of the year is $100,000. Compute Partner Joan's partnership interest basis at the end of the year. SHOW YOUR WORK