At the beginning of the year, Amira's basis in her partnership interest was $5,000. During the year, Amira contributed $10,000 in cash to the partnership and signed a bank loan to be personally liable for the partnership's debt of $25,000. For the current year, the partnership allocated a loss of $60,000 to Amira. In the following year, Amira's portion of the partnership income is $30,000. Which of the following is accurate?

Question 10 options:

	In the following year, Amira's reportable taxable income from the partnership is $10,000.
	Amira's basis in her partnership at the end of the current year is $15,000.
	Amira may deduct all of the $60,000 loss in the current year.
	Amira may carry over a $45,000 loss to the following year.