ベース
ベース · beesu · JLPT N1 · noun
bass
⚾ ベース = base: the bass line is the base of a song; ベース (beesu) sounds like 'base' and means both 'base' and 'bass'
Same word, two meanings: the foundation of something, and the low-pitched bass in music. Loanword from English, so the spelling is the same sound: beesu.