Exercise $21-23($Algorithmic$)($LO$.9)$

At the beginning of the tax year, Barnaby's basis in the BBB Partnership was $$55,000,$ including his $$5,500$ share of partnership debt.

At the end of the tax year, his share of debt was $$8,250.$ His share of the partnership's income for the year was $$22,000,$ and he

received cash distributions totaling $$13,750.$ In addition, his share of the partnership's nontaxable income was $$1,100.$

How much is Barnaby's basis at the end of the tax year?