Aiden has a 35% capital interest in the Oro Partnership and is entitled to a yearly guaranteed payment of $40,000. As of January 1, 2018, Aiden's basis in the partnership interest is $87,000. During tax year 2018, Oro had the following transactions:

Operating profit (after consideration of guaranteed payment) ................ $410,000

Interest income on City of Seattle bonds ......................................................... 20,000

Short-term capital loss ......................................................................................... 5,000

Long-term capital gain ......................................................................................... 7,000

Funds borrowed from bank to provide working capital ................................ 30,000

During 2018, Aiden withdrew cash of $70,000 from Oro to help cover his living expenses. What is Aiden's basis in his partnership interest as of January 1, 2019?