Oscar and Leonard are general partners who share profits and losses 60% and 40%, respectively. The tax basis of Oscar's partnership interest as of January 1, 2022 was Oscar, $24,000. During 2022, the partnership reported ordinary income from trade or business activities of $40,000, long-term capital loss of $10,000, and non-deductible meals and entertainment expenses of $4,000. What is the amount of Oscar's tax basis in his partnership interest as of January 1,2022? a. $28,400. b. $41,600. c. $39,600. d. $45,600. e. None of the above