Bart Contributes $100,000 to the Fish Partnership for a 40

Multiple Choice

Bart contributes $100,000 to the Fish Partnership for a 40% interest.During the first year of operations,Fish has a profit of $20,000.At the end of the first year,Fish has outstanding loans from the following banks. What is Bart's at-risk basis in Fish at the end of the first year?

A) $100,000.
B) $108,000.
C) $112,000.
D) $124,000.
E) None of the above.