At the beginning of the year, Ernie has 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; Bert's basis was $40,000, which included $4,000 beginning of year debt. The partnership has $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. Thus, giving them equal ownership. 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?