Problem $21-46($LO $21-4)($Algo$)$

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

The Taurin Partnership $($a calendar$-$year$-$end entity$)$ has the following assets as of December $31$ of the current year:

$$Tax BasisFMVCash$ $46,680$$ $46,680$Accounts receivable$15,56031,120$Inventory$83,100122,940$Totals$ $145,340$$ $200,740$

On December $31,$ Taurin distributes $$15,560$ of cash, $$10,373($FMV$)$ of accounts receivable, and $$40,980($FMV$)$ of inventory to Emma $($a one$-$third partner$)$ in termination of her partnership interest. Emma's basis in her partnership interest immediately prior to the distribution is $$41,237.$

Problem $21-46$ Part b $($Algo$)$

b$.$ What is Emma's basis in the distributed assets?

Note: Round your intermediate and final answers to the nearest whole dollar amount.