Dolly has a 50% interest in partnership capital, profits, and losses. The basis for her partnership interest is $85,000. The partners share the economic risk of loss from recourse liabilities in the same way they share partnership losses. Dolly receives a distribution of land that has an FMV of $75,000 and an adjusted basis of $50,000. The land is subject to a $10,000 liability, which Dolly assumes. Her basis in the partnership interest following the land distribution is