13. At the beginning of the current year, K's basis in her partnership interest was $46,000. At the end of the year, K received a K-1 from the partnership that showed the following: Increase in share of partnership liabilities $ 8.000 Cash withdrawal $29,000 Partnership taxable income $24,100 Dividend income S 5.000 Short-term capital loss $ 2.800 Charitable Contribution S 900 Special allocation of depreciation $ 1.200 Compute K's basis in her partnership interest at the beginning of the next year