X, the owner of Whiteacre, needs cash within ten days in order to invest in a business transaction he finds extremely appealing. X therefore agrees to sell Whiteacre to Taxpayer B, provided she can close on the purchase in a week. Taxpayer B, who has good connections with a local bank, ABC Bank, is able to promptly come up with the cash--$65,000 cash from her savings account and an additional $100,000 borrowed from the bank. Because B persuades the banks appraiser that Whiteacre actually has a value of $200,00, she is able to obtain that $100,000 loan on a nonrecourse-mortgage basis. In other words, the only security for the loan is a $100,000 mortgage on Whiteacre, with no personal liability for B. What is Taxpayer Bs basis for Whiteacre immediately after she closes on the purchase?