ABC LLC, which is taxed as a Pass-Through Entity, informed Member A of the following items for taxable year 201 : Description Attributable to Member A Net operating income $200,000 Donations 15,000 Long-term capital loss (9,000) Guaranteed payments 50,000 exempt income 4,000 As of January 1,201, Member A had a basis in his interest in the LLC of $300,000. Determine the base balance of Member A at December 31, 201. Select one: a. $430,000 b. $472,000 c. $480,000 d. $300,000