An individual receives a 30% share in a partnership in exchange for contributing some property with a fair market value of $100,000 to the partnership. The property had a $40,000 basis to the partnership, and the partnership also assumes the individuals $20,000 in liabilities related to the purchase of the property. What is the individuals basis in the partnership if the partnership had $10,000 in liabilities prior to this transaction? A.$23,000 B. $29,000 C. $43,000 D. $57,000