Wayne owns 60 percent and Larry owns 40 percent of the profits and losses of the WL partnership. On January 1, 2018, the basis in their respective partnership interests is $60,000 and $10,000. During 2018, WL reports taxable ordinary income of $50,000 and has the following separately stated items: qualified dividend income of $1,000; taxable interest income of $2,600; charitable contributions of $3,000; and Sec. 179 expense of $20,000. During the year, partnership liabilities decreased by $25,000 and there were no distributions made to either partner. On December 31, 2018, what is the basis in each partner's interest in WL?