Bart Contributes $160,000 to the Tuna Partnership for a 30

Multiple Choice

Bart contributes $160,000 to the Tuna Partnership for a 30% interest. During the first year of operations, Tuna has a profit of $30,000. At the end of the first year, Tuna has outstanding loans from the following banks. What is Bart's at-risk basis in Tuna at the end of the first year?

A) $160,000.
B) $169,000.
C) $175,000.
D) $187,000.
E) None of the above.