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, Ryans share of partnership liabilities increased by $10,000. His basis in the partnership interest at the end of the year is:

a. $90,000.

b. $100,000.

c. $115,000.

d. $125,000.