At the beginning of the tax year, Carlos's basis in Hot Rod Partnership was $88,000, including his $8,800 share of partnership debt. At the end of the tax year, his share of debt was $13,200. His share of the partnership's income for the year was $35,200, and he received cash distributions totaling $22,000. In addition, his share of the partnership's nontaxable income was $1,760. How much is Carlos's basis at the end of the tax year? $ . &