At the beginning of the tax year, Barnaby's basis in the BBB Partnership was $83,600, including his $8,360 share of partnership debt. At the end of the tax year, his share of debt was $12,540. His share of the partnership's income for the year was $33,440, and he received cash distributions totaling $20,900. In addition, his share of the partnership's nontaxable income was $1,672.

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