The Sports Barn Partnership had the following tax information for the current tax year.  Sports Barn has two partners, Jeff and Greg.  Jeff is allocated 60% of gains and losses and Greg is allocated 40%. 
 
Revenue                                              $80,000
Interest income                                        2,000
Salaries                                                  10,000
Section 1245 depreciation expense         3,000
Section 1231 gain                                   5,000
Charitable contributions                         1,000
 
Jeff's basis in his partnership interest is $20,000 at the beginning of the year.  What is Jeff's basis at the end of the tax year?