D and E each invested $54,000 for a one-third interest in the DEF LLC. F made no capital contribution but was to receive one-third of the profit and loss. The partnership generated a $78,000 loss. The loss included a $12,000 in non-deductible expenses. D and E each received a $15,000 distribution. The partnership had a recourse loan for $140,000.

What is Ds basis in the partnership?(Show your calculations).