Simpco Partnership has gross operating revenue of $430000, cost of sales of $152500, salaries to employees of $37500, a $24200 Section 179 expense deduction, $9900 of other depreciation, interest income of $2050, a $4040 capital loss, and a $540 charitable contribution deduction. Simpson is a 20 percent partner in Simpco Partnership. He has a $59500 basis in his partnership interest at the end of the year after all income/loss items have been passed through to him. What was his beginning-of-the-year basis in his partnership interest? (Enter your final answer without using comma separator, e.g. 5225.)

	Beginning basis		$	________________?