Rashad contributes a machine having a basis of​ $30,000 and an FMV of​ $25,000 to a partnership in exchange for a​ 20% interest in partnership​ capital, profits, and losses. Prior to the​ contribution, the partnership had recourse liabilities of​ $20,000. The partnership assumes a​ $20,000 recourse liability that is owed by Rashad on the machine. Partners share the economic risk of loss from recourse liabilities in the same way they share partnership losses.​ Rashad's basis in his partnership interest is?