Jerry, a partner with 30% capital and profit interest, received his Schedule K-1 from Plush Pillows, LP. At the beginning of the year, Jerry's tax basis in his partnership interest was $51,000. His current year Schedule K-1 reported an ordinary loss of $16,000, long-term capital gain of $3,100, qualified dividends of $2,100, $600 of non-deductible expenses, a $11,000 cash contribution, and a reduction of $4,100 in his share of partnership debt. What is Jerry's adjusted basis in his partnership interest at the end of the year?

A.) $35,000.

B.) $40,200.

C.) $46,500.

D.) $50,600.