At the beginning of the tax year, Barnaby's basis in the BBB Partnership was $70,400, including his $7,040 share of partnership debt. At the end of the tax year, his share of the entitys debt was $10,560. Barnabys share of BBBs ordinary income for the year was $28,160, and he received cash distributions totaling $17,600. In addition, his share of the partnership's tax-exempt income was $1,408. Determine Barnaby's basis at the end of the tax year.