TXX5771-please with explanation

. Wycliffe Production, LLP, a general partnership, had the following balance sheets at December 31, 2016:

Basis FMV

Cash $50,000 $50,000

Property 1 (Sec. 1231 asset) 50,000 50,000

Property 2 (Sec. 1231 asset) 10,000 50,000

$120,000 $240,000

Capital, J 30,000 60,000

Captial, R 30,000 60,000

Capital, N 60,000 120,000

$120,000 $240,000

There was no change in the balance sheets, and J, a 25 percent partner, sold her interest in the partnership on January 2, 2017 for $60,000. If the partnership has a Code Section 754 election in effect, by how much will it be required to increase its tax basis in Property 2 under Code Section 743(b)?

a. $90,000

b. $20,000

c. $10,000

d. $15,000

e. None of the above