Erica and Brett decide to form their new motorcycle business as an LLC$.$ Each will receive an equal profits $($loss$)$ interest by contributing cash, property, or both. In addition to the members' contributions, their LLC will obtain a $$41,000$ nonrecourse loan from First Bank at the time it is formed. Brett contributes cash of $$3,200$ and a building he bought as a storefront for the motorcycles. The building has an FMV of $$36,000$ and an adjusted basis of $$21,000$ and is secured by a $$26,000$ nonrecourse mortgage that the LLC will assume. What is Brett's outside tax basis in his LLC interest?