2.08.4 Partnership Interest (2)

Question 問題、
Three individuals formed a partnership sharing in profits and losses equally.
Mr. Aardvark contributed $10,000 cash.
Mr. Baboon contributed $5,000 in cash and land worth $5,000 with an adjusted basis of $4,000.
Mr. Camel contributed machinery with a fair market value of $16,000 subject to a mortgage of $6,000, which the partnership assumed, and with an adjusted basis of $16,000.
The partnership has no other liabilities.
The adjusted basis of Mr. Baboon's interest in the partnership is

A. $5,000

B. $9,000

C. $10,000

D. $11,000

The correct answer is 正解は、[D. $11,000.]
= 現金 $5,000 + 土地（簿価） $4,000 + 引き受けた負債 $6,000 x 1/3