Oscar, Felix, and Marv are all one-third partners in the capital and profits of Eastside general partnership. In addition to their normal share of the partnerships annual income, Oscar and Felix receive annual guaranteed payments of $7,000 to compensate them for additional services they provide. Eastsides income statement for the current year reflects the following revenues and expenses:

Sales revenue $ 405,000

Dividend income 5,700

Short-term capital gains 2,800

Cost of goods sold (210,000)

Employee wages (115,000)

Depreciation expense (28,000)

Guaranteed payments (14,000)

Miscellaneous expenses (9,500)

Overall net income $ 37,000

In addition, Eastside owed creditors $120,000 at the beginning of the year but managed to pay down its debts to $60,000 by the end of the year. All partnership debt is allocated equally among the partners. Finally, Oscar, Felix and Marv had a tax basis of $80,000 in their interests at the beginning of the year. What tax basis does Oscar have in his partnership interests at the end of the year?