Maya contributes equipment with a FMV of $$25,000$ and an adjusted basis of $$15,000$ for a $25\%$ interest in Pony Partnership on January $1.$ Pony Partnership has $$8000$ of liabilities. During its first year, Pony Partnership takes an additional $$2,000$ in debt and incurs a $$14,000$ loss. What is Maya's basis at the end of YR $1?$