Susan obtained a $50\%$ interest in a partnership that is a daycare center. She contributed $$20,000$ in cash. She also contributed some playground equipment with a fair market value of $$25,000$ and an adjusted basis of $$20,000.$ Neither Susan nor the partnership recognized any gain when the property was contributed. As a result of this contribution, Susan's tax capital account and book capital account balances increase by:

Tax account, $$20,000$; book account, $$20,000.$

Tax account, $$20,000$; book account, $$25,000.$

Tax account, $$40,000$; book account, $$40,000.$

Tax account, $$40,000$; book account, $$45,000.$