Mutt and Jeff Are General Partners in M&J Partnership and Share

Mutt and Jeff are general partners in M&J Partnership and share profits and losses equally. Partnership operations for the current tax year were:
Ordinary business income $\quad$$\quad$$\quad$ $ 100,000
Long-term capital gain $\quad$$\quad$$\quad$$\quad$$\quad$ 10,000
Total distributions to partners $\quad$$\quad$$\quad$ 60,000
Mutt's tax basis in his partnership interest at the beginning of the current year was $12,000. What is his basis at the beginning of next year?

A) $25,000
B) $37,000
C) $13,000
D) $27,000