Partner A has a basis in its interest in the ABC Partnership of $200,000 as of December 31,202. For taxable year 202, the net operating loss attributable to Partner A is ($150,000). Similarly, for taxable year 20X2, Partner A has an attributable share of the operating income of XYZ Partnership in the amount of $130,000. Both companies are taxed according to their default tax treatment. Determine the tax treatment in 202 for Partner A in respect of the attributable gains and losses in 20X2 by ABC Partnership and XYZ Partnership. Select one: a. Taxes $0. b. Taxes for $13,000. c. Taxes for $130,000. d. Taxes for $20,000