A and B form AB Corp, a cash method, calendar year partnership, which had the following income and expenses for the past calendar year:

Gross income from business operations of $130

Expenses deductible under 162(a) of $40

Short-term capital gain on stock sale of $10

Interest income on tax-exempt bonds of $40

Charitable contributions of $20

Entertainment expenses of $8

1. Using the 2022 Partner's Instructions for Schedule K-1 Form 1065 (pp 20-22), list each K-1 line item and corresponding value reportable to A as a 50% owner of AB Corp.

2. Assuming B's outside basis was $20 at the beginning of the year, and AB Corp made no distributions to B, calculate B's outside basis at the end of the year.