Kevan, Jerry, and Dave formed Albee LLC. Jerry and Dave each contributed $245,000 in cash. Kevan contributed the following assets:

	Basis	Fair Market Value
Kevan:
Cash	$ 15,000	$ 15,000
Land*	120,000	440,000
Totals	$ 135,000	$ 455,000

*Nonrecourse liability secured by the land equals $210,000.

Each member received a one-third capital and profits interest in the LLC.

Note: Leave no answer blank. Enter zero if applicable. Round to the nearest whole thousand.

e. Prepare a tax basis balance sheet for Albee LLC showing the tax capital accounts for the members. What is Kevan's share of the LLC's inside basis?