How to calculate Barb's basis?

The BCD Partnership plans to distribute cash of $20,000 to partner Barb at the end of the tax year. The partnership reported a loss for the year, and Barb's share of the loss is $10,000. Barb holds a basis of $15,000 in the partnership interest, including her share of partnership liabilities. The partnership expects to report substantial income in future years. If an amount is zero, "O". a. Generally, in what order are the allocated items applied for calculating Barb's ending basis in the BCD Partnership interest? Losses may be deducted under $ 704(d). Last Distributions from the partnership decrease basis. Second . Contributions and income items increase the basis. First Allocation of deductions. Third Feedback b. As a result of the $20,000 distribution, Barb's basis is $ 35,000 X and reports a $ 5,000 gain for the tax year due to the distribution