Bart Contributes $100,000 to the Fish Partnership for a 40

Bart contributes $100,000 to the Fish Partnership for a 40% interest. During the first year of operations, Fish has a profit of $20,000. At the end of the first year, Fish has outstanding loans from the following banks.
What is Bart's at-risk basis in Fish at the end of the first year?

A) $100,000
B) $108,000
C) $112,000
D) $124,000
E) None of the above