At the beginning of the year, Ernie had a $60\%$ capital and profits interest and Bert has a $40\%$ capital and profits interest in Cookie Monster, a general partnership. Ernie's basis was $$25,000,$ which included $$6,000$ of beginning of year debt; and Bert's basis was $$40,000,$ which included $$4,000$ of beginning of year debt. The partnership had $$10,000$ of debt at the beginning of the year and $$12,000$ at the end of the year. During the year, the partnership reported $$5,000$ of ordinary income and $$0$ separately stated items. Because of Bert's superior job during the year, Ernie gives Bert a $10\%$ profit and capital interest in the partnership, effective at the end of the year. The liquidation value of the capital interest transferred from Ernie to Bert is $$5,000.$

What is Ernie and Bert's partnership basis at the end of the year?