10. At the beginning of the year. Harold's basis for his partnership interest was $45,000. His share of partnership items for the year consisted of tax-exempt interest income of $3,000 and an ordinary loss of $60,000. He also received a distribution from the partnership of $20,000 cash. For the current year, Harold has the following tax consequences. a) A nontaxable distribution (ROC) of $20.000, an ordinary loss deduction of $28,000, and a net operating loss carryforward of $32.000 b) A taxable distribution of s20.000, an ordinary los deduction of $48.000, and a net operating lous carryforward of $12.000 c) A montaxable distribution Recovery Of Capital of $20,000 and an ordinary los deduction of 557,000. d) Anontaxable distribution (ROC) of $20,000, an ordinary los deduction of $25,000, and a net operating lous carryforward of 535,000 e) A noutaxable distribution (ROC) of $20.000 and an ordinary los deduction of $60.000