At the beginning of the tax year, Barnaby's basis in the BBB Partnership was $138,600, including his $13,860 share of partnership debt. At the end of the tax year, his share of debt was $20,790. His share of the partnership's income for the year was $55,440, and he received cash distributions totaling $34,650. In addition, his share of the partnership's nontaxable income was $2,772. How much is Barnaby's basis at the end of the tax year? +A $