Jamie contributed fully depreciated ($0 basis) property valued at $30,000 to the JKLM Partnership in exchange for a 40% interest in partnership capital and profits. During the first year of partnership operations, JKLM had net taxable income of $80,000 and tax-exempt income of $10,000. The partnershp distributed $20,000 cash to Jamie. Her share of partnership recourse liabilities on the last day of the partnershp year was $13,000. What is Jamie's adjusted basis (outside basis) for her partnership interest at the end of the tax year?

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