$1.$ In return for a twenty percent interest in the Springfield Partnership, George contributed land with a fair market value of $$60,000.$ George$$s basis in the land was $$30,000.$ The partnership assumed George$$s $$15,000$ liability secured by the land. What is George$$s basis in his partnership interest?

a$.$ $$15,000$

b$.$ $$18,000$

c$.$ $$27,000$

d$.$ $$30,000$