Eva joins WRV Partnership as a general partner. She contributes $25,000 cash plus a year- old computer system with a fair market value (FMV) of $20,000 and an adjusted basis of $16,000. She also allows the partnership to use her six-year-old pickup truck to make deliveries for a $100 nominal monthly fee. Eva purchased the truck for $13,000, which is her adjusted basis, and its current FMV is $5,000. She bought it for personal use and no longer uses it to any great degree. What is Eva's original basis in WRV Partnership?

a) $58,000 b) $41,000 c) $45,000 d) $54,000