Ryan is a general partner in partnership CD. He has a 10% capital and profits interest in the partnership. His basis In his partnership interest at the beginning of the year was %55,000. For the current year, Partnership CD reported the following items: Nonseperately stated ordinary income $95,000 Distribution (Cash) made to all partners 30,000(total) Dividend Income 2,000 Guaranteed payment to Ryan for ERP services 10,000 Ryans basis in his partnership interest at the end of the current year is:

a)54,500

b)61,500

c)61,700

d)71,700

e) none of the above