Problem 20-56 (LO. 9) Aiden has a 35% capital interest in the Oro Partnership and is entitled to a yearly guaranteed payment of $40,000. As of January 1, 2021, Aiden's basis in the partnership interest is $87,000. During tax year 2021, Oro recorded the following transactions. Operating profit (after consideration of guaranteed payment) $410,000 1 Interest income on City of Seattle bonds 20,000 Short-term capital loss 5,000 Long-term capital gain 7,000 Funds borrowed from bank to provide working capital 30,000 During 2021, Aiden withdrew cash of $70,000 from Oro to help cover his living expenses. What is Aiden's basis in his partnership interest as of January 1, 2022? 87,100