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B is corrent. Generally, a partner’s original basis in the partnership consists of his capital contribution. It is increased by the partner’s distributive share of income, and decreased by distributions from the partnership and the partner’s distributive share of any partnership losses. In this case, Martin’s basis in the partnership is his original contribution of $75,000 less his one-half share of the $18,000 loss. Therefore, his basis is $66,000. The guaranteed payment of $20,000 is already reflected as a deduction in the computation of the partnership’s loss of $18,000, and the receipt of the guaranteed payment must be reported as ordinary income by Martin.
A is incorrect. The loss already includes a deduction for Martin’s guaranteed payments. 
C is incorrect. The guaranteed payments have no direct effect on basis. 
D is incorrect. Basis would be reduced by Martin’s distributive share of loss.