Pam has a $$27,000$ basis $($including her share of debt$)$ in her $50$ percent partnership interest in the Meddoc Partnership before receiving any distributions. This year Meddoc makes a current distribution to Pam of a parcel of land with a $$40,000$ fair market value and a $$32,000$ basis to the partnership. The land is encumbered with a $$15,000$ mortgage $($the partnership's only liability$).$ What is Pam's remaining basis in her partnership interest?