Frank's outside basis in JJ General Partnership is $300,000 which includes his share of partnership debt. At year-end, the partnership made a proportionate nonliquidating distribution to Frank. The distribution consisted of cash of $40,000, unrealized receivables with a basis of $60,000 and a fair market value of $80,000, and a building with a basis of $80,000 and a fair market value of $82,000. Additionally, Frank's share of partnership debt decreased by $20,000 by year-end. After the distribution what is Frank's outside basis and basis in the receivables and building