abc partnership's calendar year record shows: 20x1 net income NA recourse debt 30000 non recourse debt 60000 ...in 20x2 net income: 5000 : recourse debt 36000 : non recourse debt 52000 ABC partnership owns and rents out office buildings. All debt is owed to unrelated parties. L has 10% ownership interest and is allocated 10% of all profits and losses. L is a limited partner and has a $300 basis in the partnership at the beginning of 20x2. How much basis does L have in the partnership at the end of 20x2? A) 0 B) 500 C) 700 D) 800