at the beginning of the tax year, barnaby's basis in the bbb partnership was $92,400, including his $9,240 share of partnership debt. at the end of the tax year, his share of debt was $13,860. his share of the partnership's income for the year was $36,960, and he received cash distributions totaling $23,100. in addition, his share of the partnership's nontaxable income was $1,848.how much is barnaby's basis at the end of the tax year?