On July $1,$ Bekah contributed $$8,000$ in cash and property with an adjusted basis of $$8,500$ and a fair market value of $$14,000$ for a $25\%$ share of Shape Up$,$ a business organized as a partnership. What is Bekah's beginning tax capital account balance, and what is her book capital account balance? $1.$ tax account, $$8,000$; book account, $$8,500,2.$ tax account, $$8,500$; book account, $$14,000,3.$ tax account, $$16,500$; book account, $$22,000,4.$ tax account, $$22,000$; book account, $$16,500$