In exchange for a 40B6 interest in ABC Partnership capital, profits and losses, Ben contributed a machine with a basis of $50,000 and FMV of $60000. ABC Partnership also assumed a $25,000 liability secured by the machine. ABC Partnership had $10,000 of recourse liabilities at the time of Ben's contribution. Partners share the economic risk of loss from recourse liabilities in the same way they share partnership losses. What is Ben's basts in the Partnership? $35.000 550.000 $43,000 $39.000