In the XY partnership, X is the general partner with a 20% interest and Y is the limited partner with an 80% interest. How is partner X's basis affected if Y guarantees a partnership recourse loan of $50,000 to a bank? (Assume that no waivers or additional contributions requirements exist) A. X gets a $10,000 increase in basis, B.) X gets a $40,000 increase in basis, C.) X gets a $50,000 increase in basis D.) X get no increase in basis