Identify whether the items below increase or decrease partnership basis.

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Contribution of Property with FMV of $$20000$ and an adjusted basis of $$12,000[$ Select $]["$decrease$",$ "neither increase or decrease", "increase"$]$Partnership debts of $$40,000$ at the beginning of the year and $$30,000$ at the end of the year$[$ Select $]["$decrease$",$ "neither increase or decrease", "increase"$]$Distributions to a partner$[$ Select $]["$increase$",$ "neither increase or decrease", "decrease"$]$Partner$\text{'}$s share of partnership losses when the partner has zero basis$[$ Select $]["$neither increase or decrease", "increase", "decrease"$]$Partner share of tax$-$exempt income