Partner Q of the QBT Partnership died during the year and Q's interest was inherited by her spouse, Ted. QBT was a service partnership. The fair market value of Q's interest at death was $100,000 but that included Q's share of 30,000 of unrealized accounts receivable and a $50,000 payment for Q's share of goodwill specifically provided by the partnership agreement. What is Ted's basis in the inherited partnership interest?