Hilary Had an Outside Basis in LTL General Partnership of $14,000

Hilary had an outside basis in LTL General Partnership of $14,000 at the beginning of the year. LTL reported the following items on Hilary's K-1 for the year: ordinary business income of $9,000, a $14,000 reduction in Hilary's share of partnership debt, a cash distribution of $24,000, and tax-exempt income of $7,000. What is Hilary's adjusted basis at the end of the year?

A) ($8,000)
B) ($1,000)
C) $0
D) $23,000
E) $30,000