In the current year, the CAR Partnership had revenues of $200,000, $120,000 in rent, utilities, and salaries expenses; a $32,000 guaranteed payment to partner Ronald; and a $15,000 distribution to 25% partner Celia. In addition, the partnership realized a $10,000 net long-term capital gain. Celia's basis in her partnership interest was $50,000 at the beginning of the year, which included her $20,000 share of partnership liabilities. At the end of the year, her share of partnership liabilities was $15,000. How much income must Celia (25% partner) report for the tax year, and what is her basis in the partnership interest at the end of the year?