Cecilia and Patrick equally own Sky Jumper Corp, an electin S Corporation. At the beginning of last year, Cecilia had a 42,000 basis in Patrick had a 38,000 basis in their skyjumper stock. last year skyjumper reported an ordinary loss of 100000. Sky Jumpers liabilities at the end of last year and this year include 40000 AP, 200000 nonrecourse mortgage, and a 18000 note owed to Patrick, In the current year, Sky Jumper reported ordinary income of 36000 and made a distribution of 5000 to each shareholder. What is Cecilias stock basis at the end of the current year? a)13000 b)5000 c)25000 d)14000