Richard made a contribution of property to the newly formed QRST Partnership. The property had a $30,000 adjusted basis to Richard and a $100,000 fair market value on the contribution date. The property was also encumbered by a $50,000 nonrecourse debt, which was transferred to the partnership on that date. Another partner, Sylvia, shares 1/3 of the partnership income, gain, loss, deduction, and credit. Under IRS regulations, Sylvias share of the nonrecourse debt for basis purposes is:

a. 10,000 b. 30,000 c. 36,667 d. 40,000 e. 50,000