Noi and Tu are equal partners in the accrual basis NT Partnership. At the beginning of the current tax year, Nois capital account has a balance of $427,000, and the partnership has recourse debts of $118,000 payable to unrelated parties. Assume that all partnership recourse debt is shared equally between the partners. The following information about NTs operations for the current year is obtained from the partnerships records:

Ordinary income	$562,000
Dividend income	8,000
Long-term capital loss	18,000
Long-term capital gain	22,000
Charitable contribution	4,000
Cash distribution to Noi	11,000

Assume that year-end partnership debt payable to unrelated parties is $80,000. If all transactions are reflected in her beginning capital and basis in the same manner, what is Nois basis in the partnership interest:

a. Noi's basis in the partnership interest at the beginning of the year is $__________.

b. Noi's basis in the partnership interest at the end of the year is $_____________.