You just started working for KPMG and you$$re preparing a partnership tax return. $$When considering a partner$$s tax basis in his$/$her partnership interest, what is the correct order for applying the following three items: $(1)$ Increase for share of ordinary business income, $(2)$ Decrease for share of separately stated loss items, and $(3)$ Decrease for distributions?

Group of answer choices

$2,1,3$

$1,2,3$

$3,1,2$

$2,3,1$