At the beginning of the tax year, Barnaby's basis in the BBB Partnership was $169,400, including his $16,940 share of partnership debt. At the end of the tax year, his share of the entity's debt was $25,410. Barnaby's share of BBB's ordinary income for the year $67,760, and he received cash distributions totaling $42,350. In addition, his share of the partnership's tax-exempt income was $3,388. Determine Barnaby's basis at the end of the tax year