Margaret's adjusted basis in her 50 percent interest in MP Partnership, a general partnership, was $10,000. During 2012, Margaret did not make any additional contributions to MP Partnership, and Margaret's share of MP Partnership liabilities did not change. During 2012, MP Partnership distributed $5,000 to Margaret, and MP Partnership had the following items of partnership income, deduction, gain and loss for 2012:
Separately stated taxable income $30,000
Tax-exempt interest $10,000
Capital loss ($20,000)
What is Margaret's adjusted basis in her partnership interest in MP Partnership at the end of 2012?