Lilah and Jeb Cooke are each a $50\%$ general partner in Cooke's Kitchen. At the beginning of $2023,$ Lilah had an outside basis of $$60,000.$ On February $3,2023,$ the partnership incurred $$20,000$ in recourse debt to finance the purchase of some new equipment. What is Lilah's outside basis immediately after this purchase?

$$40,800$

$$60,000$

$$70,000$

$$80,000$