Seeley and Swan share equally in the profits, losses, and capital of the accrual basis SS LLC. SS Products LLC. Seeley is the managing member of the LLC (treated as a general partner) and is a U.S. citizen. At the beginning of the current tax year, Seeley's capital account has a balance of $815,000 and the LLC has recourse debts of $192,000 payable to unrelated parties. All partnership recourse recourse debt is shared equally between the partners. The following information about SS's operations for the current year is obtained from the entity's records:

Ordinary income	$1,400,000
Interest income from P&G bond	42,000
Long-term capital loss	16,000
Short-term capital gain	59,000
Charitable contribution	12,000
Cash distribution to Seeley	62,000

Year-end LLC debt payable to unrelated parties is $120,000. If all transactions are reflected in her beginning capital and basis in the same manner:

a. Seeley's basis in the LLC interest at the beginning of the year is $

b. Seeley's basis in the LLC interest at the end of the current year is $