Steven is a 60% partner in Wildhorse Enterprises. Wildhorse has the following tax items this year: Steven's basis in his partnership interest at the beginning of the year is $17,000, and Steven received a cash distribution during the year of $20,000. What is Steven's basis at the end of the tax year? What is the tax effect of the distribution? (If answer is zero, please enter 0 , do not leave any fields blank.)