Which of the following is not a specific adjustment to the partners' basis in the partnership interest?

a.Increased by the partner's share of separately stated income items.

b.Increased by the partner's share of tax-exempt income.

c.Decreased by any decrease in the partner's share of partnership liabilities.

d.Decreased by the amount of guaranteed payments shown on the partner's Schedule K-1.

e.Increased by contributions the partner made to the partnership.