Windy is a limited partner in the City Partnership. She has a 60% profit interest and an 80% loss interest. Windy contributed $80,000 cash for her partnership interest. She is not obligated for any additional contributions to the partnership. The partnership has recourse liabilities of $100,000 and nonrecourse liabilities of $300,000. Windy's basis in the City Partnership is
A. $320,000
B. $260,000
C. $340,000
D. $180,000

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