At the beginning of the tax year, Barnaby's basis in the BBB Partnership was $121,000, including his $12,100 share of partnership debt. At the end of the tax year, his share of debt was $18,150. His share of the partnership's income for the year was $48,400, and he received cash distributions totaling $30,250. In addition, his share of the partnership's nontaxable income was $2,420. How much is Barnaby's basis at the end of the tax year?