2.08.4 Partnership Interest (1)

Question 問題、
Ed and Bob form a partnership with contributions of $30,000 each. Bob is not a general partner. Under the partnership agreement, Ed and Bob share all partnership profits and losses equally. The partnership borrows $70,000 to purchase depreciable equipment to be used in the partnership's business. Only Ed was required under the partnership agreement to pay the creditor if the partnership defaulted.
Based upon these facts, what are Ed and Bob's basis in the partnership?

A. Ed $30,000; Bob $30,000.

B. Ed $65,000; Bob $65,000.

C. Ed $100,000; Bob $30,000.

D. Ed $100,000; Bob $100,000.

The correct answer is 正解は、[C. Ed $100,000, Bob $30,000.]
パートナーシップ合意によりEdのみが負債$70,000に対する責任を負うことになっているため、Edの持分を$70,000増加させる。