Jocelyn contributes land with a basis of $60,000 and fair market value of $90,000 and inventory with a basis of $5,000 and fair market value of $8,000 in exchange for 100% of Zion Corporation stock. The land is subject to a $15,000 mortgage.

If an amount is zero, enter "0".

The exchange is tax-free under 351 because the release of a liability not treated as boot under 357(a). As a result, Jocelyn has income of $0 and a basis $ ____ in her stock.

Whats her basis?