Allison, Keesha, and Steven each own an equal interest in KAS Partnership, a calendar$-$year$-$end, cash$-$method entity. On January $1$ of the current year, Stevens basis in his partnership interest is $$27,250.$ During January and February, the partnership generates $$30,330$ of ordinary income and $$4,578$ of tax$-$exempt income. On March $1,$ Steven sells his partnership interest to Juan for a cash payment of $$45,550.$ The partnership has the following assets and no liabilities at the sale date: Tax Basis FMVCash$$30,500$ $$30,500$Land held for investment $30,50061,000$Totals$$61,000$ $$91,500$ d$.$ What is the partnerships basis in the assets following the sale?