Which of the following does NOT increase a partners IRC 704(b) capital account? A) A partner contributes cash of $20,000 to the partnership. B) A partner is allocated $20,000 of tax-exempt interest income. C) A partner is allocated $20,000 of taxable interest income. D) The partnership borrows $40,000, of which $20,000 is recourse and allocated to the partner. E) A partner contributes a building with a FMV of $100,000 net of a liability of $80,000.