Delta is a member of a partnership with a December 31 year-end. Delta's share of the 2017 partnership allocations was as follows: business loss of $25,000 and charitable donations of $1,000. Delta took draws totaling $10,000 from the partnership during 2017. Delta's adjusted cost base (ACB) on January 1, 2017, was $59,000. What is the ACB of Delta's partnership interest on January 1, 2018?

a.$33,000

b.$24,000

c.$25,000

d.$23,000