Andrea joins Pondcypress, a general partnership, by contributing land in exchange for a 33.33 percent capital and profits interest in the partnership. The land had an adjusted basis of $15,000 to Andrea and a fair market value of $30,000. The land is secured by a $9,000 nonrecourse mortgage, and the partnership has no preexisting debts. What is Andrea's beginning basis in her partnership interest? O $15,000 O $6,000 O $9,000 O $24,000