Marcella contributed fully depreciated $($ $$0$ basis$)$ property valued at $$16,000$ to the MNOP Partnership in exchange for a $50\%$ interest in partnership capital and profits. During the first year of the partnership operations, MNOP had net taxable income of $$60,000$ and taxexempt income of $$3,000.$ The partnership distributed $$10,000$ cash to Marcella. Her share of partnership recourse liabilities on the last day of the partnership year was $$12,000.$ Marcella's adjusted basis $($outside basis$)$ for her partnership interest at year$-$end is:

a$.$ $$32,000.$

b$.$ $$33,500.$

c$.$ $$49,500.$

d$.$ $$76,000.$