36. Robert and Frank are partners in the Quick Freeze partnership, owning respectively 60 percent and 40 percent of the partnership's capital and profits. At the beginning of the year, their bases in their partnership interests were $18,000 and $12,000. During the year, the partnership had the following items of income: partnership ordinary income, $30,000; long-term capital gains, $10,000; and tax-exempt income from municipal bond interest, $5,000. Robert withdrew $8,000 and Frank withdrew $12,000. Their respective bases at the end of the year are: a. Robert: $45,000; and Frank: $30,000. b. Robert: $42,000; and Frank: $28,000. c. Robert: $37,000; and Frank: $18,000. d. Robert: $34,000; and Frank: $16,000. e. Robert: $33,000; and Frank: $22,000.