Bryan is a 30 percent general partner in BTP Partnership. His basis in his partnership interest at the beginning of the year was $40,000. During the year, the partnership reported a $30,000 loss and paid off a $120,000 recourse debt. What is Bryan’s year-­‐end basis in his partnership interest?

a. 9,000

b. $5,000

c. $4,000

d. $0