Megan is a $40\%$ partner and Karen is a $60\%$ partner of a newly formed partnership. Megan

has an outside basis of $$50,000$ as of January $1,2021.$ The partnership does not make any

distributions during $2021,$ but had $$180,000$ of ordinary income. In $2022,$ ordinary income

was $$10,000.$ In December $2022$ Megan received a $$40,000$ cash distribution. What is

Megan's basis at January $1,2023?$

Select one:

a$.$ $$79,000$

b$.$ $$126,000$

c$.$ $$86,000$

d$.$ $$76,000$