Kanye West, a partner with 33% profit interest, received his Schedule K-1 from Stronger LLP. At the beginning of the year, Wests tax basis in his partnership interest was $120,000. His current year Schedule K-1 reported an ordinary loss of $115,000, long-term capital gain of $15,000, qualified dividends of $35,000, $75,000 of non-deductible expenses, a $25,000 cash contribution, and a reduction of $50,000 in his share of partnership debt. What is Wests adjusted basis in Stronger LLP at the end of the year?