In $2024,$ JB Corp closed many of its factories, and Cathlene lost her job. Without her former salary, she is unable to pay many of her monthly expenses. Cathlene has a basis of $$250,000$ in her home with a mortgage of $$210,000.$ Cathlene works with her mortgage lender to get a decrease in her mortgage to $$160,000.$ The fair market value at the time of the mortgage reduction is $$290,000.$ What is Cathlene's basis in her home after applying exclusion provisions $($if any$)?$