Jerry, a partner with 30% capital and profit interest, received his Schedule K-1 from Plush Pillows, LP. At the beginning of the year, Jerry's tax basis in his partnership interest was $43,000. His current year Schedule K-1 reported an ordinary loss of $8,000, long-term capital gain of $4,700, qualified dividends of $3,700, $2,200 of non-deductible expenses, a $27,000 cash contribution, and a reduction of $5,700 in his share of partnership debt. What is Jerry's adjusted basis in his partnership interest at the end of the year?