Simmons is a partner who receives a partially liquidating distribution that reduces his partnership share of profits, losses, and capital from $25\%$ to $10\%.$ Simmons receives cash of $$30,000$ plus is released from $$20,000$ of partnership liabilities. Simmons also receives a proportionate share of non$-$marketable securities owned by the partnership; these securities have a value of $$20,000$ and an inside basis to the partnership of $$15,000.$ Prior to this distribution, Simmons outside basis was $$90,000.$ What is Simmons' outside basis after this distribution?