An equal partnership is formed by Diego and Sanjay. Diego contributes cash of $100,000. Sanjay contributes cash of $15,000 and a building with a fair market value of $100,000, and an adjusted basis of $45,000, and is subject to a liability of $50,000. What is the partnership's basis in the building contributed by Sanjay? a. $55,000 b. $45,000 c. $100,000 d. $50,000