Diane Barnes has a 25 percent interest and ester newton has a 75 percent interest in the income and capital of d&e partnership. The partnership reports ordinary income of $25000, tax exempt interest of $1000 and long-term capital gains of $5000 for the current year. Ester's basis for her partnership interest as of the beginning of the year was $60000. she made withdrawals of $5000 during the year. what is her basis for her interest in the partnership as of the end of the year?