Partner B is a 25% partner in ABCD Partnership. B contributes property with a value of $100,000 and a basis of $40,000 to the partnership. Within two weeks of the contribution, the partnership borrows $40,000 and immediately distributes this amount to Partner B. The liability is recourse and B's share of the partnership liability is 25%. What portion of the contributed property has been deemed to be sold to the partnership by B?