Jason and Sisi decide to form their new accounting firm as an LLC. Each will receive an equal profits (loss) interest by contributing cash, property, or both. In addition to the members' contributions, their LLC will obtain a $20,000 nonrecourse loan at the time the LLC is formed. Jason contributes cash of $1,000 and a building he bought as a storefront for the firm. The building has an FMV of $45.000 and an adjusted basis of $35,000. What is Jasons outside tax basis in his LLC interest