At the beginning of 2016, Margarets adjusted basis in her 50 percent interest in MP Partnership, a calendar year general partnership, was $10,000. During 2015, Margaret did not make any additional contributions to MP Partnership, and Margarets share of MP Partnership liabilities did not change. During 2015, MP Partnership distributed $5,000 to Margaret, and MP Partnership had the following items of partnership income, deduction, gain and loss for 2016:

Separately stated taxable income $30,000

Tax-exempt interest $10,000

Capital loss ($20,000)

What is Margarets adjusted basis in her partnership interest in MP Partnership at the end of 2016?

a. 0

b. $10,000

c. $15,000

d. $25,000