Anderson, an individual, owns 50% of Whispering, an S corporation. At the beginning of the year, Andersons basis in their stock in Whispering was $49000. Whispering reported the following items from operations during the current year: Ordinary loss $20000, Municipal interest income $4100, Section 1231 gain $6100, Dividend income $8700. What was Andersons basis in their stock in Whispering at year-end?