Taxpayer received a one-third capital and profits interest in ABC LLC. In exchange for this interest, Taxpayer contributed a building with a fair market value of $40,000. Taxpayer's adjusted basis in the building at the time of the contribution was $30,000. The building was encumbered with a $9,000 nonrecourse mortgage that ABC LLC assumed upon the contribution. Determine Taxpayer's outside basis immediately after the contribution. Type your answer...