Bert and Ernie are equal partners. Bert is the general partner and Ernie is the limited partner. On January 1, 2018, Bert and Ernie both had an adjusted basis in the Sesame Street Partnership of $90,000. During 2018, the partnership borrowed $60,000 on a recourse basis. During the taxable year, there was an operating loss of $200,000. At the end of 2018, what is each partner's basis in the partnership interest?