At the beginning of the tax year, Barnaby's basis in the BBB Partnership was $107,800, including his $10,780 share of partnership debt. At the end of the tax year, his share of debt was $16,170. His share of the partnership's income for the year was $43,120, and he received cash distributions totaling $26,950. In addition, his share of the partnership's nontaxable income was $2,156. How much is Barnaby's basis at the end of the tax year? 1