AJ is a $30$ percent partner in the Trane Partnership, a calendar$-$year$-$end entity. On January $1,$ AJ has an outside basis in his interest in Trane of $$76,250,$ which includes his share of the $$52,600$ of partnership liabilities. Trane generates $$43,300$ of income during the year and does not make any changes to its liabilities. On December $31,$ Trane makes a proportionate distribution of the following assets to AJ to terminate his partnership interest:

Tax Basis FMV

Inventory $ $58,250$ $ $68,900$

Land $31,30025,650$

Totals $ $89,550$ $ $94,550$

Note: Leave no answer blank. Enter zero if applicable.

c$.$ What is AJ's basis in the distributed assets?