Sue and Andrew form Acme Company as a general partnership. Each person receives an equal interest. Sue contributes $10,000 of cash and land with a FMV of $ 55,000 and a basis to Sue of $20,000. Andrew contributes equipment with FMV of $12,000 (basis of $8,000) and a building with a FMV of $33,000 (basis of 20,000). What is \$2C Andrew's basis in his partnership interest ?