Jerry, a partner with 30 percent capital and profits interest, received his Schedule K-1 from Plush Pillows, LP. At the beginning of the year, Jerry's tax basis in his partnership interest was $56,000. His current-year Schedule K-1 reported an ordinary loss of $21,000, long-term capital gain of $3,600, qualified dividends of $2,600, $1,100 of non-deductible expenses, a $16,000 cash contribution, and a reduction of $4,600 in his share of partnership debt. What is Jerry's adjusted basis in his partnership interest at the end of the year