A snow shoveling company is organized as a partnership with four partners who split an equal profits interest in the company, Chris, Daniel, Steve, and Chelsea. As of the end of the partnerships 2015 tax year on 12/31/2015, the four partners had the following, respective ending outside tax bases: $30,000, $10,000, $25,000, and $45,000. During the 2016 tax year, the following occurred with the partnership:

Received $100,000 for snow shoveling services provided

Incurred $30,000 in tax MACRS depreciation on equipment purchased during the year

Paid $80,000 in wages for employees (none of which are partners)

Paid $5,000 in cash distributions to each of its partners

Paid $2,000 in penalties for filing its Federal tax return late for 2014

Paid $20,000 on interest on its debt but didnt pay off any principal

Received $2,000 in interest income from a municipal bond it held for the city of Fairfax

What is the adjusted tax basis for each partner at the end of 2016 after incorporating the above activities that occurred during the year?