Prairee partnership has four equal partners, Dodd, Crank, Pick, and Mack. Each of the partners had a tax basis of $320,000 as of January 1, 2016. Prairee’s 2016 net business income was $152,000. During 2016, Prairee paid Mack guaranteed payments of $4,000 for deductible services rendered. During 2016, each of the four partners took a distribution of $50,000. What is Mack’s tax basis in Prairee on December 31, 2016?

a. $307,000
b. $358,000
c. $422,000
d. $472,000