When High Horizon LLC was formed, Maude contributed the following assets in exchange for a 25 percent capital and profits interest in the LLC:

Maude: Basis Fair Market Value

Cash $ 10,000 $ 10,000

Land* 100,000 350,000

Totals $ 110,000 $ 360,000

*Nonrecourse debt secured by the land equals $160,000

James, Harold and Jenny each contributed $220,000 in cash for a 25% profits and capital interest. What is Maudes tax basis in her LLC interest?