4) On April 18, 202X, Robert sold his 35 percent partnership interest in Fruit Wonder, LLC, to Richard for $113,000. Prior to selling his interest, Robert had a basis in Fruit Wonder of $73,000. Robert's basis included $22,000 of recourse debt and $8,000 of nonrecourse debt that had been allocated to him. Immediately after the purchase, what is Richard's tax basis in Fruit Wonder? (5 Points)