Rick is a 30% partner in the ROC Partnership. At the beginning of the tax year, Rick's basis in the partnership was $60,000 imcluding his share of the partnership liabilities. During the current year ROC reported net ordinary income of $40,000. In addition, Roc distributed $5,000 to each of the partners (15,000 total). At the end of the year, Rick's share of the partnership liabilities increased by 20,000. Rick's basis in the partnership interest at the end of the year is ?