Kayce owns $60\%$ of DJ LLP$.$ DJ LLP has $$100,000$ in net taxable income in $2020.$ Kayce must include $$60,000$ on her personal tax return. What will be the impact on Kayce's basis in the partnership?

Kayce's basis in the partnership increases by $$100,000$

Kayce's basis in the partnership decrease by $$60,000$

Kayce's basis in the partnership increases by $$60,000$

Kayce's basis in the partnership will remain the same