Liam & Reagan Company is a partnership that has two partners, Liam and Reagan. At the beginning of the year,

Liam's basis in the partnership is $$40,000$ while Reagan's basis is $$70,000.$ During the year, Liam transfers a

butlding to the partnership. The building has an adjusted basis to Liam of $$350,000$ and a fair market value of

$$450,000.$ There is a recourse mortgage attached to the building of $$250,000$ that the partnership assumes.

Liam's profit$-$sharing ratio is $40\%$ and his loss sharing ratio is $30\%.$ Reagan's profit$-$sharing ratio is $60\%$ and her

loss sharing ratio is $70\%.$ What is Reagan's basis after this transaction?