6) Delta is a member of a parlnersbip with a December 31 yearend. Delta's share of the Hill partnership allocations was as follows: business loss of $25,, and charitable donations of $l,. Delta took draws totalling $1,{} from the parm1ership during 3311. Delta's adjusted cost base {ACE} at January 1, 2ll was $59,. 1What is the ACE of Delta's partnership interest at January 1, 2'312? (a) 323,000 (b) $24,000 (:2) $25,000 00 333.000