Ms. Sarah Burke has a 50% interest in a partnership that was acquired on January 1, 2019 when she paid $50,000. The partnership’s Net Business Income for tax purposes for the taxation year ending December 31, 2019 was $55,000. This 2019 Net Business Income figure did not include taxable capital gains of $10,000 realized by the partnership. During 2019, Ms. Burke withdrew $25,000 from the partnership. The adjusted cost base (ACB) of Ms. Burke’s partnership interest at January 1, 2020 is: