why is option B. $30,000 the correct answer choice?

On January 1, 2022 Andrew contributed $20,000 cash in exchange for a 50\% capital and profite interest in Jackson Partnership. During 2022. Jecken had net taxable income of $35,000 and Andrew recelved a $15,000 distribution of cash from the partnership Jackson had $15,000 of parnership liabilites on the last day of 2022 Andrew/s outside basis in his parthership interest on December 31,2022 is a.so b. $30000 [537500 d. 505000 correct