All of the following would reduce a partners basis in his partnership interest except:

	a.	partners distributive share of the partnerships taxable income
	b.	partners distributive share of partnership losses
	c.	distributions
	d.	partners distributive share of partnership expenditures that are not capitalized and not deducted

Carryover basis is also sometimes called:

	a.	exchanged basis
	b.	transferred basis
	c.	unadjusted basis
	d.	substituted basis