Indicate whether a partner's basis in the partnership interest increases, decreases, or is not affected by the partner's share of the following operating items: Affect on basis a. Ordinary income b. Ordinary loss c. Tax-exempt income d. Capital loss Decrease Increase Not affected Capital gain f. Charitable contribution made by the partnership g. Distributions of cash to the partners h. Distributions of appreciated noncash property to the partners I. Guaranteed payments