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Which one of the following items does not affect the calculation of the adjusted cost base of a partnership interest? a. The non-allowable fraction of

Which one of the following items does not affect the calculation of the adjusted cost base of a partnership interest?

a.

The non-allowable fraction of a capital loss.

b.

Interest on funds borrowed by a partner to make a capital contribution.

c.

Drawings made by partners.

d.

A political donation made by the partnership.

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