AJ is a 30% partner in the Trane partnership, a calendar year end entity. On January 1, AJ has an outside basis in his interest in Trane of $73,000, which includes his share of the $50,000 of partnership liabilities. Trane generates $42,000 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 $ 54,000 $ 65,000

Land 30,000 25,000

Totals $ 86,000 $90,000

what is AJs basis in the land?