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 immediatly after this purchase? A. $40,000 B. $60,000 C. $70,000 D. $80,000