Aiden holds a $35\%$ capital interest in the Oro Partnership and is entitled to a yearly guaranteed payment of $$40,000.$ As of January $1,2023,$ Aiden's basis in the partnership interest is $$87,000.$ During tax year $2023,$ Oro recorded the following transactions.

Operating profit $($after consideration of guaranteed payment$)$ $$410,000$

Interest income on City of Seattle bonds $20,000$

Short$-$term capital loss $5,000$

Long$-$term capital gain $7,000$

Funds borrowed from bank to provide working capital $30,000$

During $2023,$ Aiden withdrew cash of $$70,000$ from Oro to help cover his living expenses.

What is Aiden's basis in his partnership interest as of January $1,2024?$