JS Corporation elected to be treated as an S corporation for federal income tax purposes. For Year $2,$ JS Corporation distributed Equipment A with FMV of $$400$ and basis of $$100$ to one of its $50\%$ shareholders, Sunny at the end of year. Immediately prior to the distribution, Sunny$$s basis in the corporation was $$300.$ JS Corporation$$s income or losses for the year was $$0.$

$22.$ Assuming that JS Corporation was a partnership for federal income tax purposes, provide Sunny$$s outside basis in JS partnership and inside basis in Equipment A immediately after the distribution.