Please answer correctly, i will give a thumbs up$.$ If it is wrong please do no answee because i will give thumbs down and report. Required information

$[$The following information applies to the questions displayed below.$]$

Coy and Matt are equal partners in the Matcoy Partnership. Each partner has a basis in his partnership interest of $$38,500$ at the end of the current year, prior to any distribution. On December $31,$ each receives an operating distribution. Coy receives $$16,300$ cash. Matt receives $$4,785$ cash and a parcel of land with a $$11,515$ fair market value and a $$6,100$ basis to the partnership. Matcoy has no debt or hot assets.

b$.$ What is Coy's ending basis in his partnership interest?

Ending basis