Fatima pays $$140,000$ cash for Brittany's one$-$third interest in the Westlake Partnership. Just prior to the sale, Brittany's basis in Westlake is $$102,000.$ Westlake reports the following balance sheet:

$$Tax BasisFMVAssets$$Cash$ $102,000$$ $102,000$Land$204,000318,000$Totals$ $306,000$$ $420,000$Liabilities and capital$$Capital$$Amy$ $102,000$Capital$$Brittany$ $102,000$Capital$$Ben$ $102,000$Totals$ $306,000$

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b$.$ What is Fatima's basis in her partnership interest? What is Fatima's inside basis?