4. Amanda's basis in her partnership interest on January 1, 2020, is $25,000. She is a 25% partner. During the year, Amanda contributes land to the partnership in which her basis was $10,000 with an FMV of $13,000). Also, Amanda received a $2,000 cash distribution. The partnership had $8,000 of ordinary income for the year, $0 of tax-exempt income, and $5,000 in capital losses. The partnership also takes out a $15,000 loan during the year and makes no payments on it yet. What is Amanda's basis in his interest on January 1, 2021