Bev and Cabel Each Have 50% Ownership in Finch Partnership

Multiple Choice

Bev and Cabel each have 50% ownership in Finch Partnership. Bev's partnership interest has a basis of $225,000. Finch's taxable income for the current year is $100,000, and it distributes $180,000 to each partner. Bev's partnership interest basis at the end of the year is:

A) $0.
B) $45,000.
C) $95,000.
D) $100,000.
E) None of the above.