On April $19,2024,$ Rod sold his $35$ percent partnership interest in Favela Wonder, LLC$,$ to Rick for $$128,000.$ Prior to selling his interest, Rod had a basis in Favela Wonder of $$88,000.$ Rod's basis included $$13,000$ of recourse debt and $$23,000$ of nonrecourse debt that had been allocated to him. Immediately after the purchase, what is Rick's tax basis in Favela Wonder?

$$164,000.$

$$141\mathrm{.}000$

$$208,000$

$$152,000$