At the beginning of the tax year, Barnaby's basis in the BBB Partnership was $165,000, including his $16,500 share of partnership debt. At the end of the tax year, his share of the entitys debt was $24,750. Barnabys share of BBBs ordinary income for the year was $66,000, and he received cash distributions totaling $41,250. In addition, his share of the partnership's tax-exempt income was $3,300.

Determine Barnaby's basis at the end of the tax year.