Styling Shoes, LLC filed its 20X8 Form 1065 on March 15, 20X9. Styling had three members with the following ownership interests and tax basis at the beginning of the 20X8: (1) Jane, a member with a 25% profits and capital interest and a $7,500 outside basis, (2) Joe, a member with a 45% profits and capital interest and a $12,500 outside basis, and (3) Jack, a member with a 30% profits and capital interest and a $4,500 outside basis. The following items were reported on Styling's Schedule K for the year: ordinary income of $105,000, Section 1231 gain of $17,500, charitable contributions of $27,500, and tax-exempt income of $5,500. In addition, Styling received an additional bank loan of $14,500 during 20X8. What is Jane's tax basis after adjustment for her share of these items? A.) $32,625.
B.) $36,250.
C.) $39,000.
D.) $64,250.