At the beginning of the year, Robin's basis in her 25% interest in R&B partnership is $4,000. That year, on Schedule K, R&B reports an ordinary loss of $36,000, taxable interest of $4,500, tax-exempt interest of $3,000, and Section 179 expense of $25,000. During the year, R&B's debt increased by $42,000. Discuss the tax consequences of these partnership activities on Robin's personal income tax return, and compute her basis in R&B partnership at the end of the year.