Brady owns a 30% profit and loss interest in the BDM Partnership. Brady acquired his interest by contributing a non-depreciable capital asset with a fair market value of $60,000 and an adjusted basis of $24,000. Meredith acquired her 50% interest by contributing cash of $100,000. Other partners own the remaining 20% interest. Two years after forming the partnership, the asset contributed by Brady is sold for $64,000. Assuming no other transactions occur during the year, Meredith includes the following amount of partnership capital gain on her personal return. $___ Marilyn contributed fully depreciated ($0 basis) property valued at $25,000 to the MNOP Partnership in exchange for a 25% interest in partnership capital and profits. During the first year of partnership operations, MNOP has net taxable income of $40,000 and tax-exempt income of $8,000. The partnership distributed $5,000 cash to Marilyn. Her share of partnership recourse liabilities on the last day of the partnership year was $4,000. Marilyn's adjusted basis (outside basis) for her partnership interest at year-end = $ ___