Jaime contributes a machinery worth $6,000 with an adjusted basis of $10,000, to a partnership in exchange for a 50% interest in the partnerships capital and profits. What is the amount of Jaimes basis in her partnership interest immediately after the contribution?

Select one:

a.

$20,000

b.

$40,000

c.

$100,000

d.

$60,000

e.

$50,000