________ At the beginning of the year, Ryans capital account balance in the RUS Partnership (in which Ryan owned a 40% interest) was $200,000. During the year Ryan contributed cash ($40,000) and property (basis = $20,000, fair market value = $30,000). RUS reported ordinary income of $100,000 and tax-exempt income of $6,000. At the end of the year, the partnership distributed $6,000 of cash to Ryan. On the Schedule K-1, the partnership shows that Ryan had a $50,000 share of nonrecourse LLC debt at the end of the year. Using the tax basis method, how much is Ryans ending capital account balance?

a. $294,000.

b. $296,400.

c. $306,400.

d. $344,000.

e. $346,400.