Partners A and B form a partnership where each contribute $25,000 in cash. Partner A is a general partner, however, while Partner B is a limited partner. The partnership then borrows an additional $25,000 in the form of an unsecured note constituting a recourse liability to the partnership (so as to obtain a total of $75,000 in contributed and borrowed cash). What is each partners outside basis in the partnership immediately following the partnerships acquisition of the $25,000 note?

A.	Partners A and B each have a basis of $25,000, equal to the cash they contributed.
	B.	Partners A and B each have a basis of $37,500, equal to their $25,000 cash contributions plus their respective $12,500 shares of the partnerships note.
	C.	Partner A has a basis of $50,000 and Partner B has a basis of $25,000.
	D.	Partner B has a basis of $50,000 and Partner A has a basis of $25,000.