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.

Beginning basis = $46,000

Guaranteed payment = $24,000

Long-term Capital gain = $31,000

1231 gain = $8,600

$109,600

Charitable contributions = ($4,000)

179 Expense = ($36,000)

Cash distribution = ($12,000)

End of year basis = $57,600

I was told my answer of $57,600 was incorrect, any advice?