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Leo contributed $28,000 in cash for a 25% interest in a partnership. His share of the partnership income for the year was $27,000. In addition, the partnership reported on his Schedule K-1 for the year Leo's Section 179 share of $2,000, a guaranteed payment for $4,000, and a share of rental income of $1,400. What is Leo's basis in the partnership after adjustments for the tax year from his Schedule K-1? $50,400$54,400$58,400$59,000 Mark for follow up