At the beginning of the tax year, Barnaby's basis in the BBB Partnership was $101,200, including his $10,120 share of partnership debt. At the end of the tax year, his share of the entity's debt was $15,180. Barnaby's share of BBB's ordinary income for the year was $40,480, and he received cash distributions totaling $25,300. In addition, his share of the partnership's tax-exempt income was $2,024. Determine Barnaby's basis at the end of the tax year