At the beginning of the tax year, Barnaby's bais in the BBB partnership was $50,000, including his $5,000 share of partnership debt. At the end of the tax year, his share of the entity's debt was $ 8,000.

Barnaby's share of BBB ordinary income for the year was $20,000, and he recieved cash distributions totaling $12,000. In addition, his share of the partnership's tax-exempt income was $1,000.

Determine Barnaby's basis at the end of the tax year.