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Exercise 144 (Algorithmic) (LO. 5) At the beginning of the tax year, Barnaby's basis in the BBB Partnership was $160,600, including his $16,060 share of partnership debt. At the end of the tax year, his share of the entity's debt was $24,090. Barnaby's share of BBB's ordinary income for the year was $64,240, and he received cash distributions totaling $40,150. In addition, his share of the partnership's tax-exempt income was $3,212. Determine Barnaby's basis at the end of the tax year