2) On January 2 of the current year, Chang acquired a 50% interest in the SOI Partnership by contributing property with an adjusted basis of $9,000 and an fmv of $9,000. The property is subject to a mortgage of $1,000. What is Chang's basis in her partnership on January 2? A$3,500 B) $8,500 c) $4,000 d) $6,000