At the beginning of the tax year, Barnaby's basis in the BBB Partnership was $90,200, including his $9,020 share of partnership debt. At the end of the tax year, his share of debt was $13,530. His share of the partnership's income for the year was $36,080, and he received cash distributions totaling $22,550. In addition, his share of the partnership's nontaxable income was $1,804.

How much is Barnaby's basis at the end of the tax year?