Mark's outside basis in the River Works Partnership, an LLC, is $260,000. The LLC distributes $60,000 cash to Mark. Based on these facts: a. Mark's inside basis will be $260,000. b. Mark's outside basis will be $200,000. c. Mark recognizes a $75,000 ordinary gain. d. Mark recognizes a $75,000 long-term capital gain. e. Mark's inside basis will be $260,000 and his outside basis will be $320,000