Dewayne has a beginning basis in a partnership of $46,000. His share of income and expense from the partnership consists of the following amounts:

Ordinary Income $86,000

Guaranteed payment $24,000

Long-term capital gain $31,000

Section 1231 gain $8,600

Charitable Contributions $4,000

Section 179 expense $36,000

Cash distribution $12,000

a. What is Dewayne's self-employment income?

b. Calculate Dewayne's basis at the end of the year.