Ryan is a 25% partner in the ROCC Partnership. At the beginning of the tax ve his basis in the partnership Interest was $90.000. Induding 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, Rvan's share of partnership liabilities increased by $10,000. His basis in the partnership interest at the end of the year is a $115,000 b. $125.000 c. $100,000 d. $190,000 De $90,000