At the beginning of 2018, Danielle obtained a 70% interest in Greenhouse Partnership by contributing (1) $12,000 of cash and (2) equipment with a basis of $24,000 and subject to a liability of $13,000. During the year, Greenhouse Partnership issued $20,000 of non-recourse debt and paid off $8,000 of the liability on the equipment. There are no personal partner guarantees or loss limitation agreements on the $20,000 non-recourse loan. At the end of the tax year, Greenhouse Partnership also realized an ordinary loss of $14,500 from normal business operations. Determine Danielles outside basis in Greenhouse Partnership at year-end.