Ava exchanges land used in her business with Gail for another parcel of land. The basis of Ava$$s old land is $$50,000,$ the FMV is $$66,000,$ and she gives Gail cash of $$14,000.$ Gail$$s basis in her land is $$70,000,$ and the FMV is $$80,000.$ What is Ava$$s adjusted basis in the new land she receives?