X is the general partner with a 20% interest, and Y is the limited partner with an 80% interest in the XY Partnership. How is partner X's basis affected if Y guarantees a partnership nonrecourse loan of $50,000 to a bank? (assume that no waivers or additional contribution requirements exist) A) X gets a $10,000 increase in basis, B) X gets a $40,000 increase in basis, C) X gets a $50,000 increase in basis, D) X gets no increase in basis.