85. Mary has a $65,000 basis in her 50% partnership interest in the ABC Partnership before receiving any income, deductions, losses or distributions. This year ABC makes a current/operating distribution to Mary of $10,000 cash. In addition, Mary receives flow-through net income of $20,000 and flow-through charitable deduction of $5000. What is Marys outside basis in the partnership at the end of the year?

a. $100,000

b. $70,000

c. $80,000

d. $65,000