at the beginning of the current year, James basis in her partnership interest was $$85,000.$ At the end of the year, Delphina received a k$-1$ from the partnership that showed the following: increase in share of partnership liabilites $10,400$ cash distribution $11,000$ partnership ordinary income $17,500$ guaranteed payment $20,000$ interest income $2,000$ short term capital loss $3,400$ charitable contribution $300$ non deductible expenses $1,800$ based on these facts: what is James basis in her partnership interest at the end of the year? A$.$ $$80,200$ B$.$ $$109,400$ C$.$ $$78,400$ D$.$ $$98,400$ E$.$ $$100,200$