Andrea and Michael are equal partners in the accrual basis AM partnership. At the beginning of the current year, Andrea's capital account has a balance of $200,000, and the partnership has recourse debts of $100,000 payable to unrelated parties. Assume that all partnership has recourse debt is shared equally between the partners. The following information about the AM's operation for the current year is obtained from the partnership's records.
Taxable income 320,000
Tax-exempt interest income 6,000
1231 gain 9,000
Short-term capital loss 2,000
Political contribution 1,000
Charitable contribution 2,000
Cash distribution to Andrea 50,000

Assume the year-end partnership debt payable to unrelated parties is $140,000. If all transactions are reflected in her beginning capital and basis in the same manner, what is Andrea's basis in the partnership interest:

a. At the beginning of the year?
b. At the end of the year?