Ryan is a $25\%$ partner in the ROCC Partnership. At the beginning of the tax year, his basis in the partnership interest was $$90,000,$ including his share of partnership liabilities. During the current year, ROCC reported net ordinary income of $$100,000.$ In addition, ROCC distributed $$10,000$ to each of the partners $($ $$40,000$ total$).$ At the end of the year, Ryan's share of partnership liabilities increased by $$10,000.$ His basis in the partnership interest at the end of the year is:

a$.$ $$100,000.$

b$.$ $$115,000.$

c$.$ $$90,000.$

d$.$ $$125,000.$