Wayne owns 60 percent and Larry owns 40 percent of the profits and losses of the WL partnership. On January 1, 20X4, the basis in their respective partnership interests is $60,000 and $10,000. During 20X4, WL reports taxable ordinary income of $50,000 and has the following separately stated items: qualified dividend income of $1,000; taxable interest income of $2,600; charitable contributions of $3,000; and Sec. 179 expense of $20,000. During the year, partnership liabilities decreased by $25,000 and there were no distributions made to either partner (assume liabilities are allocated based on profit and loss sharing ratios). On December 31, 20X4, which of the following correctly states the basis in each partner's interest in WL?

I don't know how they got for Wayne: $63,360 Larry:$12,240