koch traded machine $1$ for machine $2$ when the fair market value of both machines wasn$49,550.$ koch orignslly purchased Machine $1!$for $$75,900,$ and Machine $1\text{'}$s adjusted basis was $40,450$ at the time of the exhange. Machine $2\text{'}$s seller purchased it for $$64,550$ and Machine $2\text{'}$s adjusted basis was $$55,450$ at the time of the exchange. what is Koch's adjusted basis in machine $2$ after the exhange?