Partnership BPE's profits and losses are shared equally among the three partners. The adjusted basis of Partner E's interest in the partnership on January 1, 2022 was $95,000. On January 3, 2022, Partner E withdrew $18,000 in cash. The partnership reported $180,000 as ordinary income on its 2022 partnership return. In addition, \$2,000 for non deductible meal expenses was shown on E's Schedule K-1 of Form 1065 along with $1,400 of tax exempt interest. What is the amount of E's basis in the partnership on December 31, 2022