Luna and Estrella Clark formed a partnership, Moon and Stars Ice Cream, in $2022.$ Luna contributed $$60,000$ in cash, and Estrella contributed property with an FMV of $$60,000.$ Estrella purchased the land a few years ago for $$38,000.$ What is Estrella's outside basis in the partnership?

$$0$

$$22,000$

$$38,000$

$$60,000$