Partner Tami (A 20% Partner)had the Following Items Reported to Her

Partner Tami (a 20% partner) had the following items reported to her on a partnership Schedule K-1: $\begin{array}{lr}\text { Ordinary income } & \$ 18,000 \\\text { Interest income } & 2,900 \\\text { Dividend income } & 1,300 \\\text { Section 179 expense } & 12,000 \\\text { Cash distribution } & 13,000\end{array}$ Tami had a basis in her partnership interest of $14,000 at the beginning of the year.Additionally,the partnership has recourse liabilities of $100,000 outstanding at the end of the year.What is Tami's basis in her partnership interest at the end of the year?

A) $7,000.
B) $11,200.
C) $23,200.
D) $31,200.