Sweet Liberty Tax Service Partnership was formed by Betsy and Craig. Betsy put in an asset with a basis of $$35,000$ and a fair market value of $$63,000$ and in exchange received a $45\%$ interest in Sweet Liberty Tax Service Partnership. Craig received a $55\%$ interest in Sweet Liberty Tax Service Partnership in exchange for $$77,000$ of cash. Four years after the contribution date, Sweet Liberty Tax Service Partnership sells the asset contributed by Betsy to a third party for $$81,000.$ How much taxable gain will Betsy recognize from the sale?

Question options:

A$.)$ $$36,100$

B$.)$ $$46,000$

C$.)$ $$0$

D$.)$ $$20,700$

E$.)$ $$18,000$