In $2012,$ Ethel purchased a house for $$135,000$ to use as her personal residence. She paid $$27,000$ and borrowed $$108,000$ from the local savings and loan company. In $2014,$ she paid $$15,000$ to add a room to the house. In $2016,$ she paid $$1,500$ to have the house painted and $$1,400$ for built$-$in bookshelves. As of January $1$ of the current year, she has reduced the $$108,000$ mortgage to $$97,200.$ What is her basis for the house?

Her basis for the house is $$