Trevor and Grace formed Travelers Partnership in 1992. They are equal partners. At the beginning of the year (2017) Trevors capital account is $180,000. Graces capital account is $290,000. The partnership recourse debt balance at the beginning of the year is $60,000. Trevors outside basis at the beginning of the year is $120,000. Graces outside basis at the beginning of the year is $140,000. At the end of the year Travelers recourse debt balance is $22,000. The partnership debt is shared equally between the partners. Below is additional information regarding Travelers activities for the year.

Cash distribution to Trevor $30,000

Long Term capital loss $1,000

Tax Exempt income $1,000

Charitable contributions $10,000

Medical expenses paid to hospital

on behalf of Grace $20,000

Ordinary Business Income $300,000

Section 179 $60,000

Dividend Income $6,000

What is Trevors outside basis at the end of the year?