Harold has a 50% interest in a general partnership that has a $14,000 loss for the year. He materially participates in the partnership, his basis in the partnership is $10,000 at the beginning of the year. He also has salary from other employment of $46,000. What is Harold's basis in the partnership at the end of the year?

a)$14,000 b)$10,000 c)$7,000 d)$3,000