On July $1,$ Martina contributed $$11,500$ in cash, and property with an adjusted basis of $$10,500$ and a fair market value of $$16,000$ for a $25\%$ share of a coffee kiosk business, which is a partnership. What is Martina's beginning tax capital account balance, and what is her book capital account balance?

Tax account, $$11,500$; book account, $$10,500.$

Tax account, $$10,500$; book account, $$16,000.$

Tax account, $$22,000$; book account, $$27,500.$

Tax account, $$27,500$; book account, $$27,500.$