Nick and Danielle decided to liquidate their jointly owned corporation, Dannick Corporation. After liquidating its remaining inventory and paying off its remaining liabilities, Dannick owned cash of $400,000; equipment with a basis of $200,000 and a fair market value of $400,000; and a building with a basis of $300,000 and a fair market value of $200,000. Under the terms of the agreement, Nick will receive the $400,000 cash in exchange for his 40 percent interest in Dannick. Nicks basis in his Dannick stock is $100,000. Danielle will receive the equipment and building in exchange for her 60 percent interest in Dannick. Her basis in her Dannick stock is $200,000. What is Danielles basis in the building after the liquidation?