Tom is talking to his friend Bob, who has an interest in Freedom, LLC$,$ about purchasing his LLC interest. Bob's outside basis in Freedom, LLC$,$ is $$9,000.$ This includes his $$2,300$ one$-$fourth share of the LLC$\text{'}$s debt. Bob's $704(b)$ capital account is $$16,000.$ If Tom bought Bob's LLC interest for $$15,000,$ what would Tom's outside basis be in Freedom, LLC$?$

Multiple Choice

$$15,000$

$$17,300$

$$12,700$

$$9,000$