A and B form the AB equal general partnership. A contributes \($100,000\) of cash and B contributes property with a \($160,000\) fair market value, \($20,000\) adjusted basis and subject to a \($60,000\) nonrecourse loan. The AB partnership agreement complies with The Big Three, provides that the partners share profits and losses equally, and uses the traditional method to make § 704(c) allocations. What are A and B’s outside bases in their partnership interests?