Sabrina Contributes a Building with an Adjusted Basis of $40,000

Sabrina contributes a building with an adjusted basis of $40,000 to a partnership.The fair market value of the building is $100,000 on the date of the contribution.What is Sabrina's basis in her partnership interest immediately after the contribution?

A) $0
B) $40,000
C) $80,000
D) $100,000
E) None of the above