Nataliya contributed property with a basis of $80,000 and a value of $90,000 to the NR Partnership in exchange for a 30% interest in partnership capital and profits. During the first year of partnership operations, NR had a net loss of $20,000. The partnership distributed $15,000 cash to Nataliya. Nataliya's adjusted basis (outside basis) for the partnership interest at year-end is: a. $81,000. b. $71,000. c. $89,000. d. $59,000. e. $69,000