Ryan is a 25% partner in the rocc partnership. at the beginning of the tax year, ryan's basis in the partnership interest was $90,000, including his share of partnership liabilities. during the current year, rocc reported net ordinary income of $100,000. in addition, rocc distributed $10,000 to each of the partners ($40,000 total). at the end of the year, ryan's share of partnership liabilities increased by $10,000. ryan's basis in the partnership interest at the end of the year is: