Kent contributed $50,000in exchange for a 40% interest in a partnership at the beginning of the year. The partnership has no liabilities in place at the time of Kent's contribution. At the end of the year, the partnership correctly allocates$30,000 ordinary loss and a $50,000long term capital loss to Kent. In addition, during the year, the partnership borrowed $100,000. $40,000 of this liability is allocable to Kent. At the end of the year, Kent's outside basis equals ______________and his capital account equals ______________.

a. 50,000, 0

b. 20,000, 30,000

c. 0, 50,000

d. (20,000), 50,000

e. none of the above