When Magdalena's outside basis is $$142,500,$ she receives a liquidating distribution of $$35,625$ cash and a proportionate share of inventory having a partnership basis of $$49,875$ and a fair market value of $$57,000.$ The distribution results in a liquidation of both the partnership and her interest.

a$.$ How much is Magdalena's basis in the inventory received?

b$.$ What is the amount of any gain or loss recognized on the liquidation?

She has recognized $$ of $ $$ on the liquidation.