Elizabeth established a Roth IRA account at age 45 and contributed $4,000 per year for 20 years out of her $80,000 salary. After 20 years of contributions, Elizabeth'sRoth IRA account is now worth $138,900, consisting of $85,000 of nondeductible contributions and $53,900 in accumulated earnings that have not been taxed. Elizabeth is thinking about retiring and withdrawing the $138,900 tax-free from the Roth IRA.She wanted to take the money from her account and go traveling around Europe with her granddaughter who wants to go to and practice her newly acquired language skills.Now, Elizabeth is age 65 and receives a distribution of $57,560. Before heading out to Europe, Elizabeth wants to know the status of her Roth IRA account and if she can afford the trip. What is her adjusted basis for her Roth IRA?Round you answer to the nearest dollar