Jаck аnd Jill fоrmed Hill, LLC. fоur yeаrs agо. Jill has profit and capital sharing ratios of 30% and loss ratio of 40%. In the current year, Jill has beginning tax basis in her ownership interest of $250,000, and Hill, LLC has $100,000 in recourse debt . At the end of the year, Hill, LLC. has total ordinary income of $160,000, long-term capital gain of $10,000, paid a distribution to Jill of $15,000, and has $80,000 in recourse debt. Assuming Jill has not guaranteed any of the recourse debt, calculate her ending tax basis in her partnership interest. [BLANK-1]