Susan is a 40% partner in the VYZ Partnership. At the beginning of the tax year, Susan's basis in the partnership interest was $100,000, including her share of partnership liabilities. During the current year, VYZ reported an ordinary loss of $60,000 (before the following payments to the partners). In addition, VYZ made an ordinary distribution of$8,000 to Susan and paid partner Johna $20,000 consulting fee.At the end of the year, Susan's share of partnership liabilities decreased by $10,000. Assuming loss limitation rules do not apply, Susan's basis in the partnership interest at the end of the year is:

a. $70,000.

b. $2,000.

c. $58,000.

d.$50,000.