Fatima pays $$203,000$ cash for Brittany's one$-$third interest in the Westlake Partnership. Just prior to the sale, Brittany's basis in Westlake is $$98,800.$ Westlake reports the following balance sheet:

$$ Tax Basis FMV Assets $$ Cash $ $98,800$ $ $98,800$ Land $197,600510,200$ Totals $ $296,400$ $ $609,000$ Liabilities and capital $$ Capital$$Amy $ $98,800$ Capital$$Brittany $ $98,800$ Capital$$Ben $ $98,800$ Totals $ $296,400$

Note: Leave no answer blank. Enter zero if applicable.

Problem $21-55$ Part b $($Algo$)$

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