uses 2018 tax laws.need help cannot solve it no matter how hard i tried

Required information[The following information applies to the questions displayed below.]Travis and Alix Weber are equal partners in the Tralix Partnership, which does not have a $754 election in place. Alix sellsone-half of her interest (25 percent) to Michael Tomei for $35,500 cash. Just before the sale, Alix's basis in her entirepartnership interest is $81,600, including her $35,500 share of the partnership liabilities. Tralix's assets on the sale dateare as follows:TaxBasisFMVCash$ 44 , 950$ 44 , 950Inventory35 , 500112 , 000Land held for investment82, 75052, 200Totals$163, 200$ 209 , 150c. What is Michael's basis in his partnership interest?Basis