Fatima pays $140,000 cash for Brittany's one-third interest in the Westlake Partnership. Just prior to the sale, Brittany's basis in Westlake is $102,000. Westlake reports the following balance sheet: Tax Basis FMV Assets Cash $ 102,000 $ 102,000 Land 204,000 318,000 Totals $ 306,000 $ 420,000 Liabilities and capital CapitalAmy $ 102,000 CapitalBrittany $ 102,000 CapitalBen $ 102,000 Totals $ 306,000 Note: Leave no answer blank. Enter zero if applicable. b. What is Fatima's basis in her partnership interest? What is Fatima's inside basis