At the beginning of the tax year, Barnaby's basis in the BBB Partnership was $191,400, including his $19,140 share of partnership debt. At the end of the tax year, his share of the entitys debt was $28,710. Barnabys share of BBBs ordinary income for the year was $76,560, and he received cash distributions totaling $47,850. In addition, his share of the partnership's tax-exempt income was $3,828.

Determine Barnaby's basis at the end of the tax year. $fill in the blank 1