In this task, you are given a question and a context passage. You have to answer the question based on the given passage.

What 2 streets end at Kips Bay Towers?, Context: 31st Street begins on the West Side at the West Side Yard, while 32nd Street, which includes a segment officially known as Korea Way between Fifth Avenue and Broadway in Manhattan's Koreatown, begins at the entrance to Penn Station and Madison Square Garden. On the East Side, both streets end at Second Avenue at Kips Bay Towers and NYU Medical Center which occupy the area between 30th and 34th Streets. The Catholic church of St. Francis of Assisi is situated at 135–139 West 31st Street. At 210 West is the Capuchin Monastery of St. John the Baptist, part of St. John the Baptist Church on 30th Street. At the corner of Broadway and West 31st Street is the Grand Hotel. The former Hotel Pierrepont was located at 43 West 32nd Street, The Continental NYC tower is at the corner of Sixth Avenue and 32nd Street. 29 East 32nd Street was the location of the first building owned by the Grolier Club between 1890 and 1917.
31st Street begins on the West Side at the West Side Yard, while 32nd Street