Prairee partnership has four equal partners, Dodd, Crank, Pick, and Mack. Each of thepartners had a tax basis of $320,000 as of January 1, 20X5.Prairees 20X5 net businessincome was $152,000.During 20X5, Pairee paid Mack guaranteed payments of $4,000 fordeducTble services rendered.During 20X5, each of the four partners took a distribuTon of$50,000. What is Macks tax basis in Prairee on December 31, 20X5?a.$307,000b.$358,000c.$422,000d.$472,000