Cara Loren and Cami formed t o n c a journal partnership as equal Partners Tara's contribute fifty five thousand cash contribute 25 thousand cash and property with a adjusted base of 25,000 and a FMV of 35,000 Tammy contribute property with adjusted base of 43000 and a FMV 55000 the partnership made $90,000 and ordinary income for the year and there were no cash or property distribution what is Tara's ending tax Capital account