68. What is the correct order for applying the following three items to adjust a partner's tax basis in his partnership interest: (1) Increase for share of ordinary business income, (2) Decrease for share of separately stated loss items, and (3) Increase for share of tax-exempt income?

a. 1, 3, 2

b. 1, 2, 3

c. 3, 1, 2

d. 2, 3, 1