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Travis and Alix Weber are equal partners in the Tralix Partnership, which does not have a $754$ election in place. Alix sells one$-$half of her interest $(25$ percent$)$ to Michael Tomei for $$34,000$ cash. Just before the sale, Alix's basis in her entire partnership interest is $$79,800,$ including her $$34,000$ share of the partnership liabilities. Tralix's assets on the sale date are as follows:

$\backslash$table$[[,$Tax Basis,FMV$],[$Cash$,$$$43,600,$$$43,600$