Millard and Abigail decide to form their new motorcycle business as a partnership. Each will receive an equal capital and profits interest by contributing cash, property or both. In addition, their partnership will obtain a $45,000 nonrecourse loan from Fayetteville Bank at the time it is formed. Abigail contributes a building which has a basis of $30,000 and a FMV of $45,000. The building is secured by a $35,000 nonrecourse mortgage that the partnership will assume. What is Abigail's outside basis in her partnership interest?