Richard made a contribution of property to the newly formed QRST Partnership. The property had a $30,000 adjusted basis to Richard and a $100,000 fair market onthe contribution date. The property was also encumbered by a $50,000 nonrecourse debt, which was transferred to te partnership on that date. Another partner, Sylvia, shares 1/3 of the partnership income, gain, loss, deduction, and credit. Under IRS regulations, Sylvia's share in the nonrecourse debt for the basis purpose is:
a. $10,000
b. $30,000
c. $36,667
d, $40,000
e. $50,000