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B is corrent. Since partners are individually liable for their share of partnership liabilities, a change in the amount of partnership liabilities affects a partner’s basis for a partnership interest. An increase in a partnership’s liabilities increases each partner’s basis in the partnership by each partner’s share of the increase. A decrease in a partnership’s liabilities is considered to be a distribution of money to each partner and reduces each partner’s basis in the partnership by the partner’s share of the decrease.
A is incorrect. An increase in liabilities affects a partner’s basis. 
C is incorrect. An increase in liabilities increases a partner’s basis. 
D is incorrect. An increase in liabilities is treated as a deemed cash contribution.