Identify whether the items below increase or decrease partnership basis. Contribution of asset with FMV 20,000 and basis of 15,000 and mortgage of 10,000 [ Select ] Partner's contribution of legal services during year 2 [ Select ] Recourse liabilities for partners who share economic loss increase Partnership debts of $40,000 in the beginning of the year and $30,000 at the end of the year [ Select ] Distributions in excess of basis [ Select ] Tax-exempt income [ Select ]