GD, Inc. Is a general partnership with 250% partners Greg and Dana. Is contributing 40,000 for their initial stake in the partnership during the first year the partnership records. Non separately stated income of 30,000 tax. Exempt interest of 10,000 and accumulates 12,000 of debt. The partnership also distributes 3000 cash to each partner during the year. IE 6000 total What is each partner's outside basis at the end of the first year? A. 63,000. B. 58,000. C. 40,000. D. 52,000