Individuals A and B are general partners, and individuals Y and Z are limited partners in the ABYZ partnership. Partnership income and losses are allocated equally among the partners. Assuming the partnership incurs $100,000 of nonrecourse debt, how will the debt be apportioned among the partners for the purpose of computing outside basis?

		a. All partners will be allocated $25,000.
		b. A and B will be allocated $50,000; Y and Z will be allocated zero,
		c. A and B will be allocated zero; Y and Z will be allocated $50,000.
		d. All partners will be allocated zero.