My client has sold her shares in a Partnership.  On the Final K-1 in Box L it shows the following:

 Beg Capital Acct:  27,829

Current year net income (loss):  (95)

Other increases (decrease):  17681, which was explained as Cumulative Adjustment to Basis on Disposed Units.

Withdrawals & Distributions:  45,415

Her original purchase cost was $50,000

What is the basis of partnership interest be?

Thanks for any help!!!