Jenny has a $$54,000$ basis in her $50$ percent partnership interest in the JM Partnership before receiving any distributions. This year JM makes a proportionate operating distribution to Jenny of a parcel of land with an $$80,000$ fair value and a $$64,000$ basis to JM$.$ The land is encumbered with a $$30,000$ mortgage $($JM$\text{'}$s only liability$).$ What is Jenny's basis in the land and her remaining basis in JM after the distribution?