Indicate whether a partner’s basis in the partnershipinterest increases, decreases, or is not affected by the partner’s share of the following operating items:
a. Ordinary income
b. Ordinary loss
c. Tax-exempt income
d. Capital loss
e. Capital gain
f. Charitable contribution made by the partnership
g. Distributions of cash to the partners
h. Distributions of appreciated noncash property to the partners
i. Guaranteed payments