Ted and Marshall formed Ahoyr Partnership in 2009. They are equal partners. The partnership recourse debt balance at the end of 2018 is $130,000. Ted's outside basis at the beginning of 2019 is $160,000. Marshall's outside basis at the beginning 2019 is $115,000. At the end of 2019 Ahoyjs recourse debt balance is $30,000. The partnership debt is shared equally between the partners. Below is additional information regarding Ahoyjs activities for 2019. Cash distribution to Ted $15,000 Long Term capital gain $3,000 Interest Income {bank} $4,600 Tax Exempt Income $3,000 Charitable contributions $10,000 Living expenses paid on behalf of Marshall $20,000 Ordinary Business Income $480,000 Section 179 $200,000 What is Marshall's outside basis at the end of the year? {show all your work)