Johnson contributes property to a partnership with a $$400,000$ value and a $$300,000$ basis for a $10\%$ interest in the partnership. One month after the contribution, the partnership borrows $$300,000$ and distributes $$230,000$ of this amount to Johnson. Johnson is assigned a $$30,000$ share of this partnership liability. What is Johnson's outside basis in the partnership after considering the disguised sale?