Diane Barnes has a 25 percent interest and Ester Newton has a 75 percent interest in the income and capital of D\&E Partnership. The partnership reports ordinary income of \(\$ 25,000\), tax-exempt interest of \(\$ 1,000\), and long-term capital gains of \(\$ 5,000\) for the current year. Ester's basis for her partnership interest as of the beginning of the year was \(\$ 60,000\). She made withdrawals of \(\$ 5,000\) during the year. What is her basis for her interest in the partnership as of the end of the year?