On January $1,$ year $1,$ Marla, Jackson, and Helena started a partnership for a silk screen T$-$shirt shop called Smar$-$Tees and are all active in the management of the company. The company uses a calendar year tax period. Marla, Jackson, and Helena's initial outside tax based in their partnership interests were $$45,000,$ $$40,000,$ and $$11,000,$ respectively. These bases include all relevant property contributed and debt allocations from the date of initiation. On the date the partnership was initiated, the only debt for the partnership was a $$9,000$ loan the business took out directly $($was not assumed from one of the partners$)$ on January $1,$ Year $1.$ Helena had signed the loan document with the bank on behalf of the partnership, making herself the only partner personally liable for the debt should the business be unable to pay the debt with its profits alone. Marla, Jackson, and Helena's profits interests were $20\%,20\%,$ and $60\%,$ respectively. Since January $1,$ Year $1($ the date establishing the different outside basis amounts above$),$ the business has been operating throughout Year $1$ and had the following occur during the year:

$$87,000$ in y$-$shirt sales revenue

$$3,500$ in cash distribution to each partner

$$50,000$ in wage $($all to employees other than partners$)$

$$9,000$ in utilities

$$5,700$ in payments related to the loan: $$4,500$ of which was interest and $$1,200$ that reduced the remaining principal owed $($ignore limitations on interest deductions$)$

$$300$ for employer business meals throughout the year paid for by the company

in the above scenario, what is the adjusted $($ending$)$ outside tax basis for each partner at the end of the Year $1$ ignoring any role of each partner's QBI deduction?

a$.$ Marla:$$49,640.$ Jackson:$$44,640.$ Helena:$$23,720$

b$.$ Marla:$$46,170.$ Jackson:$$41,170.$ Helena:$$20,310$

c$.$ Marla:$$46,140.$ Jackson:$$41,140.$ Helena:$$20,220$

d$.$ None of the answers given here

e$.$ Marla:$$45,900.$ Jackson:$$40,900.$ Helena:$$19,500$