Mason's mother, Eden, gifted him a partnership interest in Spark of Creation, LLC$.$ Eden paid $$36,000$ when she purchased the interest. On the date of the gift, her outside basis in the partnership was $$59,000,$ and the fair market value was $$55,000.$ What is Mason's outside basis in Spark of Creation, LLC$?$

$$0$

$$36,000$

$$55,000$

$$59,000$