Heather contributed $5,000 for a 25% interest on a mobile clothing boutique she also contributed a point-of-sale system with a fair market value of $800 and adjusted basis of $500. during the year the boutique earned a profit of $18,000. what is Heather's partnership basis in this business at the end of the year a) $4,500 b) $5,500 C) $10,000 d) $10,300