On August 31,2011,Roberta Acquired a 20 Percent Interest in Zelkova

On August 31,2011,Roberta acquired a 20 percent interest in Zelkova Company,a partnership,by contributing property with an adjusted basis of $8,500 and a fair market value of $15,000.The property was subject to a mortgage of $10,000,which was assumed by Zelkova Company.What is Roberta's basis in her partnership interest in Zelkova Company immediately after the partnership contribution?

A) $500
B) $3,000
C) $6,500
D) $7,000
E) $8,500