Arziki is a partner in the Prosperity Partnership. She has some vacant land that is in a perfect location for a building the partnership wants to construct. She transfers the land to the partnership in exchange for $105,000 in cash. The land cost her $45,000 and has a fair market value of $95,000. What is the effect on the adjusted cost base of her partnership interest?

		An increase of $95,000.
		A decrease of $10,000
		An increase of $10,000.
		A decrease of $60,000.