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 Wayne's self-employment income? Calculate Wayne's basis at the end of the year.