Erika contributed property with a basis of $30,000 and a valueof $40,000 to the BE Partnership in exchange for a 40% interest in partnership capital and profits. During the first year of partnership operations, BE had net taxable income of $60,000. The partnership distributed $10,000 cash to Erika. Erika's adjusted basis (outside basis) for her partnership at year-end is: $24,000 $30,000 $44,000 $54,000 None of the above