25- The Sports Barn Partnership had the following tax information for the current tax year. Sports Barn has two partners, Jeff and Greg. Jeff is allocated 60% of gains and losses and Greg is allocated 40%. Revenue Interest income Salaries Section 1245 depreciation expense Section 1231 gain Charitable contributions $80,000 2,000 10,000 3,000 5,000 1,000 Jeffs basis in his partnership interest is $20,000 at the beginning of the year. What is Jeff's basis at the end of the tax year? O $63,800. $43,800. O O $56,500. O $60,200.