Sue and Ellen are equal partners in the Southfork Partnership, which was formed on January 1 of the current year when each contributed $50,000 cash. Ellen received guaranteed payments during the year of $10,000. After payment of the guaranteed payments, the partnership operations resulted in a $16,000 profit. Southfork has $10,000 in outstanding liabilities on December 31 of the current year. Assuming there were no other distributions to the partners, Ellen's basis in her partnership interest on December 31 of the current year is:

a		$58,000
b		$63,000
c		$48,000
d		$53,000