A and B are equal partners in a general partnership. A has a basis of $30,000 in his partnership interest and B has a basis of $10,000 in her partnership interest. What is the effect of each of the following events on the basis of each partner's partnership interest? When is the effect taken into account?
a. The partnership makes a charitable contribution of $5,000.
b. Each partner's distributive share of the partnership's taxable income is $10,000.
c. The partnership has $8,000 in interest income form tax-exempt municipal bonds.
d. The partnership makes a cash distribution of $10,000 to each partner.