A $$100,000$ increase in partnership liabilities is treated in which of the

following ways?

A$.$ Increases each partner$$s basis in the partnership by $$100,000.$

B$.$ Increases the partners$$ bases only if the liability is nonrecourse.

C$.$ Increases each partner$$s basis in proportion to their ownership.

D$.$ Does not change any partner$$s basis in the partnership regardless

of whether the liabilities are recourse or nonrecourse