Clark and Kent share profits and losses of 60% and 40% respectively. The tax basis of each partner's interest in the partnership as of December 31, Year 1, was as follows:

Clark: $24,000

Kent: $18,000

During Year 2, the partnership had ordinary income of $50,000 and a long-term capital loss of $10,000 from the sale of securities. There were no distributions to the partners during Year 2. What is the amount of Kent's tax basis as of December 31, Year 2?

a		$33,000
b		$42,000
c		$38,000
d		$34,000