Your client, Dennison and Stein, is a general partnership. Each owns a 50% interest in the partnership. During 2019, the partnership generated $1,000,000 of ordinary income with no separately-stated items (no capital gains or losses, no tax-exempt income, etc.). At the end of 2019, Dennison takes a $200,000 cash distribution; whereas Stein takes a $420,000 cash distribution. Which of the following statements would be true with respect to the total change in outside basis of the shareholders in 2019 from the information provided? a. Dennison has a net increase in basis of $300,000. b. Stein has a net increase in outside basis of $80,000 c. Both A and C are correct. d. The change in basis cannot be determined from the information provided.