Styling Shoes, LLC filed its 20X8 Form 1065 on March 15, 20X9. Styling had three members with the following ownership interests and tax basis at the beginning of the 20X8: (1) Jane, a member with a 25% profits and capital interest and a $13,500 outside basis, (2) Joe, a member with a 45% profits and capital interest and a $18,500 outside basis, and (3) Jack, a member with a 30% profits and capital interest and a $10,500 outside basis. The following items were reported on Styling's Schedule K for the year: ordinary income of $117,000, Section 1231 gain of $23,500, charitable contributions of $33,500, and tax-exempt income of $11,500. In addition, Styling received an additional bank loan of $20,500 during 20X8. What is Jane's tax basis after adjustment for her share of these items?

A. $43,125.

B. $48,250.

C. $52,200.

D. $81,050.