Harley contributes a building with a fair market value of $300,000 and a basis of $125,000 in exchange for a 50% interest in a partnership with her friend Missy. The building is subject to a mortgage of $60,000, which will be assumed by the partnership. What is Harley's basis in her partnership interest?

a. $65,000.

b. $95,000.

c. $240,000.

d. $300,000.