Jill and Jack form JJ Partnership $($a general partnership$).$ Jill transfers $$10,000$ cash into the partnership in exchange for a capital and profits interest. Jack transfers $$5,000$ cash into the partnership for a capital and profits interest. The partners agree to share profits and losses equally. The partnership decides to purchase a parcel of real estate for $$30,000.$ It uses the $$15,000$ of cash contributed and takes out $$15,000$ of non$-$recourse debt. After the purchase of the real estate the outside bases of the partners will be:

$$25,000($Jill$)$ and $$5,000($Jack$)$

$$17,500($Jill$)$ and $$12,500($Jack$)$

$$10,000($Jill$)$ and $$5,000($Jack$)$

$$15,000($Jill$)$ and $$15,000($Jack$)$