Marianne is a 50% partner in the BAM Partnership. At the beginning of the tax year, Marianne's basis in the partnership interest was $200,000, including her share of partnership liabilities. During the current year, BQM reported an ordinary loss of $100,000. In addition, BAM distributed $10,000 to Marianne andpaid parnter Barry a $20,000 consulting fee (neither of these amounts wsa deducted in determining the $100,000 loss from operations). At the end of the year, Marianne's share of partnership liabilities decreased by $30,000. Assuming loss limitation rules do not apply, Marianne's basis in the partnership interest at the end of the year is:

a. 90,000

b. 95,000

c. 100,000

d. 135,000

e. none of the above