MBBL has the following items of income and expense from its first year of operations: Revenues 150,000 Cost of goods sold 60,000 Wages paid 25,000 Meals expense 1,500 Depreciation 8,000 Interest income 3,000 Long-term capital gains 2,000 Short-term capital losses 800 Marty has a tax basis in his MBBL shares of $10,000 at the beginning of the year. No changes in ownership occurred after Larry sold his shares to Lisa on January 31. Based on the income and expense items reported and assuming no distributions were made, determine Larry's tax basis at the end of 2021