A partner has made a contribution to the partnership of $10,000 and loaned the partnership an additional $15,000. The partner also arranged for a local bank to lend the partnership an additional $80,000. The partner and spouse both fully guaranteed the loan. The partnership net income for the year was $30,000. The partner withdrew $20,000. What is the partner's at-risk basis in the partnership? a. Zero b. $55,000 C. $100,000 d. $115,000 e. $65,000 f. ($15,000) g. $35,000 h. $20,000