Partner Tam' (a 20% partner) had the following items reported to her on a partnership Schedule K 1: Ordinary income Interest income Drvidend incomo Secticxn 179 experse Cash distribution $18,000 2,900 1300 12.000 3,000 Temi had a basis in her partnership interest of $11,000 at the beginning of the yeer. Additionally, the partnership has recourse liabilities of $100,000 outstanding at the end of the year. What is Tami's besis in her partnership interest at the end of thee year? O s7000 511.200. O $23,200. O 531200