Ms. Sarah McLean has a 50% interest in a partnership that was acquired on January 1, 2023 at a cost of $40,000. The partnership's business income for income tax purposes for the fiscal period ending December 31, 2023 was $50,000, an amount that included a CCA deduction of $36,000. The 2023 business income did not include taxable capital gains of $10,000 realized by the partnership. In 2023, Ms. McLean withdrew $15,000 from the partnership. The Adjusted Cost Base (ACB) of Ms. McLean's partnership interest at January 1, 2024 is how much