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 totalling $10,000 from the partnership during 2017. delta's adjusted cost base (acb) at january 1, 2017 was $59,000. what is the acb of delta's partnership interest at january 1, 2018?