Graciella passed away and left her interest in JZR Partnership to her daughter, Simone. Graciella paid $80,000 to purchase the interest, and her outside basis on the date of her death was $95,000. The fair market value when she passed was $100,000. What is Simone's outside basis in JZR Partnership?

$80,000 $91,667 $95,000 $100,000