Susan is a 40% partner in the VYZ Partnership. At the beginning of the tax year, Susans 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, Susans share of partnership liabilities decreased by $10,000. Assuming loss limitation rules do not apply, Susans basis in the partnership interest at the end of the year is:

	a.	$70,000.
	b.	$2,000.
	c.	$58,000.
	d.	$50,000.