[17] Gleim #: 9.1.41 Partnership LIFEs profits and losses are shared equally among the four partners. The adjusted basis of Partner Es interest in the partnership on December 31, Year 1, was $25,000. On January 2, Year 2, Partner E withdrew $10,000 cash. The partnership reported $200,000 as ordinary income on its Year 2 partnership return. In addition, $5,000 for qualified travel, meals, and entertainment was shown on a separate attachment to Es Schedule K-1 of Form 1065. Due to the limitation, $2,500 of the $5,000 is unallowable as a deduction. What is the amount of Es basis in the partnership on December 31, Year 2?