Scholtens, LLC, filed its 2020 Form 1065 on March 15, 2021. Scholtens had three members with the following ownership interests and tax bases at the beginning of 2020: (1) Janet, a member with a 25 percent profits and capital interest and a $11,000 outside basis, (2) Matt, a member with a 45 percent profits and capital interest and a $16,000 outside basis, and (3) Mary, a member with a 30 percent profits and capital interest and a $8,000 outside basis. The following items were reported on Scholtens's Schedule K for the year: ordinary income of $112,000, Section 1231 gain of $21,000, charitable contributions of $31,000, and tax-exempt income of $9,000. In addition, Scholtens received an additional bank loan of $18,000 during 2020. What is Janet's tax basis after adjustment for her share of these items?

• $38,750.

• $43,250.

• $46,700.

• $74,050.