Roger is a 30% partner in the roc partnership. at the beginning of the tax year. roger's basis in partnerhips interest was $60,000, including his share of partnership liabilities. during the current year, roc reported a ent ordinary income of $40,000. in addition, roc distributed $5,000 to each of the partners ($15,000 total). At the end of the year, roger's share of partnership liabilities increased by $20,000. roger's basis in the partnership interest at the end of the year is:
a. 60,000
b. 75,000
c. 87,000
d. 120,000
e. none of the above