Wayne has a beginning basis in a partnership of $46,000. His share of income and expense from the partnership consists of the following amounts:

Ordinary income	$86,000
Guaranteed payment	24,000
Long-term capital gain	31,000
1231 gain	8,600
Charitable contributions	4,000
179 expense	36,000
Cash distribution	12,000

What is Waynes self-employment income?

Calculate Waynes basis at the end of the year.