At the beginning of the year, Heathers tax basis capital account balance in the HEP Partnership was $60,000. During the tax year, Heather contributed property with a basis of $10,000 and a fair market value of $30,000. Her share of the partnerships ordinary income and separately stated income and deduction items was $26,000. At the end of the year, the partnership distributed $10,000 of cash to Heather. Also, the partnership allocated $15,000 of recourse debt and $25,000 of nonrecourse debt to Heather. What is Heathers ending capital account balance determined using the tax basis method? a. $86,000. b. $96,000. c. $101,000. d. $126,000. e. $136,000