Pablo is a 30% limited partner is Evergreen LLP. Pablo s basis at the beginning of the year is $30,000. During the year, Evergreen has $200,000 of ordinary income, $17,000 of long-term capital gain, and $5,000 of non-deductible expenses. Evergreen makes a distribution of $20,000 to Pablo. What is Pablo s basis in his partnership interest at the end of the year?"