Jabari becomes a 40% interest partner in an accounting partnership on January 1, 2022. During the fiscal period ended December 31, 2022, the partnership business earns income of $200,000 for accounting purposes. In arriving at this income, the bookkeeper deducted meals and entertainment costs of $20,000, and a charitable donation of $5,000. Jabari withdraws $50,000 from the partnership in 2022. As of January 1, 2023, the ACB of his partnership interest will have increased by:

a. $24,000.

b. $30,000

c. $34,000

d. $38,000