Partner Tami $($a $20\%$ partner$)$ had the following items reported to her on a partnership Schedule K$-1$:

Ordinary income

Interest income

Dividend income

Section $179$ expense

Cash distribution

$$18,000$

$2,900$

$1,300$

$12,000$

$13,000$

Tami had a basis in her partnership interest of $$14,000$ at the beginning of the year. Additionally, the partnership has recours liabilities of $$100,000$ outstanding at the end of the year. What is Tami's basis in her partnership interest at the end of the ye

Multiple Choice

$$11,200$

$$31,200$