John is a $25\%$ partner in Gross Partnership. John$$s tax basis in Gross on January $1,2023,$ was $$20,000.$ At the end of $2023,$ John received a nonliquidating cash distribution of $$8,000$ from Gross. Gross$$s $2023$ accounts recorded the following items

Municipal Bond Interest Income $$12,000$

Ordinary income $$40,000$

What was John$$s tax basis in Gross on December $31,2023?$

a$.$

$$23,000$

b$.$

$$30,000$

c$.$

$$25,000$

d$.$

$$15,000$