During the year, ABA Partnership distributed equipment to Bri (adjusted basis of $50,000 and fair market value of $70,000) in a proportionate, current (nonliquidating) distribution. Bree is a 50% partner in ABA. Her basis in her partnership interest at the beginning of the year was $85,000 (including her share of ABCs recourse liabilities of $60,000). During the year, ABA decreased its revenue its recourse liabilities by $80,000 in total. Bris basis in the equipment distributed to her is:

A. $25,000

B. $45,000

C. $50,000

D. $70,000

E. None of the Above