Lena Tucker contributed $20,000 in cash and land with an adjusted basis of $100,000 and a fair market value of $140,000 to a newly formed corporation in return for 1,000 shares of stock in the corporation. During Year 1, Lenas pro rata share of the corporation's separately and nonseparately stated items of income was $40,000 (including $5,000 of tax-exempt interest), and her pro rata share of the corporation's separately stated items of loss and deductions was $80,000. During the year she received distributions totaling $30,000. What is her adjusted basis in the 1,000 shares of stock?