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 ] ["increase", "neither increase or decrease", "decrease"]
Partner's contribution of legal services during year 2	[ Select ] ["decrease", "increase", "neither increase or decrease"]
Recourse liabilities for partners who share economic loss	[ Select ] ["neither increase or decrease", "decrease", "increase"]
Partnership debts of $40,000 in the beginning of the year and $30,000 at the end of the year	[ Select ] ["neither increase or decrease", "increase", "decrease"]
Distributions in excess of basis	[ Select ] ["increase", "decrease", "neither increase or decrease"]
Tax-exempt income	[ Select ] ["increase", "neither increase or decrease", "decrease"]