At the beginning, of the year, Lucia's basis in a partnership interest was $60,000. For the year, Lucia's proportionate share of partnership items was as follows: partnership income of $10,000; partnership charitable contributions of $3,000; and a reduction of partnership liabilities of $5,000. Lucia's adjusted basis (outside basis) for the partnership interest at year-end is: a. $70,000. b. $62,000. c. $72,000. d. $42,000. e. $60,000