Amy and Ben form a new LLC called ABCo and elect to be treated as a partnership. Amy contributes $7,000 in cash while Ben contributes a building worth $10,000 but adjusted basis of only $5,000. Ben also contributes a liability associated with the building of $3,000. What will be ABCos inside basis in the building?

which one?

2,000

10,000

5,000

7,000