Sharon$$s basis in S & P partnership is $$185,000.$ In a complete liquidation of Sharon$$s interest in S & P$,$ Sharon received the following:

S & P$$s Basis

Fair Market Value

Cash

$$5,000$

$$5,000$

Building

$$50,000$

$$100,000$

Land

$$40,000$

$$50,000$

What is Sharon$$s basis in the building?

A$.$$$100,000$

B$.$$$116,667$

C$.$$$120,000$

D$.$$$50,000$