Reva originally sold her principal residence in an installment sale for $150,000. Her adjusted basis in the home was $110,000 at that time. Three years later, she repossessed the home from the buyer when the balance of the note was $135,000. She spent $400 on improvements and resold it within the year for $160,000. What is Reva's recomputed adjusted basis in the property?

a. 114,000

b. 129,000

c. 139,000

d. 154,000