24. At the beginning of 2017, Margarets adjusted basis in her 50 percent interest in MP Partnership, a calendar year general partnership, was $10,000. During 2017, Margaret did not make any additional contributions to MP Partnership, and Margarets share of MP Partnership liabilities did not change. During 2017, MP Partnership distributed $5,000 to Margaret, and MP Partnership had the following items of partnership income, deduction, gain and loss for 2017:

Nonseparately stated taxable income $30,000

Tax-exempt interest $10,000

Capital loss ($20,000)

What is Margarets adjusted basis in her partnership interest in MP Partnership at the end of 2017?

a. 0.

b. $10,000.

c. $15,000.

d. $25,000.