Prairee partnership has four equal partners, Dodd, Crank, Pick, and Mack. Each of the partners had a tax basis of $320,000 as of January 1, 20X5. Prairee’s 20X5 net business income was $152,000. During 20X5, Prairee paid Mack guaranteed payments of $4,000 for deductible services rendered. During 20X5, each of the four partners took a distribution of $50,000. What is Mack’s tax basis in Prairee on December 31, 20X5?

a. $307,000

b. $358,000

c. $422,000

d. $472,000