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Anna invested $100,000 this year to purchase a 30% interest in the AKM Partnership

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Anna invested $100,000 this year to purchase a 30% interest in the AKM Partnership. The partnership reported $180,000 of net income from operations, a $3,000 short-term capital loss, and a $6,000 charitable contribution. In addition, the partnership distributed $20,000 to Anna and $12,500 each to partners Kelly and Maggie. Assuming the partnership has no beginning or ending liabilities, what is AnnaҀ™s basis in her partnership interest at the end of the year

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