Burt's adjusted basis for his interest in the Cobra Partnership was $6,000 at the time he made a contribution of land. The parcel of land had an adjusted basis of $7,000 and a fair market value of $10,000 to Cobra.

Following the contribution, what is Burt's tax basis in his partnership interest?

a. $10,000

b. $16,000

c. $6,000

d. $13,000