PATRICK HAS A 30% INTEREST IN A PARTNERSHIP THAT HAS ORDINARY INCOME OF $ 60,000.00 AND TAX EXEMPT INCOME OF $ 10,000.00 DURING THE YEAR. IF HIS BASIS IN THE PARTNERSHIP INTEREST AT THE BEGINNING OF THE YEAR WAS $ 200,000.00 , WHAT WOULD BE PATRICK'S BASIS OF HIS PARTNERSHIP INTEREST AT THE END OF THE YEAR