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Molly is a 40% partner in the MAP Partnership. During the current tax year, the partnership reported ordinary income of $210,000 before payment of guaranteed payments and distributions to partners. The partnership made an ordinary cash distribution of $30,000 to Molly, and paid guaranteed payments to partners Molly, Amber, and Pat of $30,000 each ($90,000 total). What is Molly's adjusted outside basis after these transaction if it was $100,000 at the beginning of the year?

A. $118,000

B. $148,000

C. $184,000

D. $154,000

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