The following facts will remain the same for all questions this is used on:

Brown Partnership has $3$ partners, Sally, Sam, & Trevor with the following facts:

Brown Partnership's Assets:

Tools: FMV $$300,000$; Inside Basis $$200,000$

Land: FMV $$600,000$; Inside Basis $$900,000$

Cash: FMV $$100,000$; Inside Basis $$100,000$

Desk: FMV $ $75,000$; Inside Basis $ $25,000$

Partner's Outside Basis and Capital Interest:

Sally's Outside Basis: $$250,000$

Sam's Outside Basis: $$650,000$

Trevor's Outside Basis: $$350,000$

If Brown Partnership distributes to Trevor the desk as part a liquidating distribution, what will the basis of desk be in the hands of Trevor after the distribution?