Nancy contributed property to the newly formed EB Partnership. The property had a $$100,000$ adjusted basis to Nancy and a $$160,000$ fair market value on the contribution date. The property was also encumbered by a $$90,000$ nonrecourse debt, which was transferred to the partnership on that date. Nancy is treated as a general partner. She is allocated $30\%$ of EB's profits and $20\%$ of EB's losses. Nancy's basis in the partnership interest after the formation transaction is: