Steven Invested $25,000 as a Limited Partner in a Partnership

Steven invested $25,000 as a limited partner in a partnership in 20x7. His partnership interest is 30%. The partnership reported a business loss of $100,000 in 20x7. Steven is in a 45% tax bracket. What is the net cash cost of Steven's investment in 20x7?

A) $-0-
B) $13,750
C) $13,500
D) $11,250