Gavin Owns a 50% Interest in London Partnership Calculate Gavin's Tax Basis in His Partnership Interest at the Basis

Gavin owns a 50% interest in London Partnership. His tax basis in his partnership interest at the beginning of the year was $20,000. His partnership Schedule K-1 showed the following: $$\begin{array} { l l } \text { Ordinary business income } & \$ 60,000 \\\text { Share of partnership debt, beginning of year } & \mathbf { 1 0 , 0 0 0 } \\\text { Share of partnership debt, end of year } & \mathbf { 1 5 , 0 0 0 }\end{array}$$ Calculate Gavin's tax basis in his partnership interest at the end of the year?

A) $85,000
B) $95,000
C) $75,000
D) $65,000