Kate and Rose forms Brimsley Partnership several years ago as equal partners. The partnership recourse debt balance at the beginning of 2021 was $60,000. The partnership recourse debt balance at the end of 2021 is $100,000. Partnership debt is shared equally between the partners. Kate's outside basis at the beginning of 2021 is $85,000 and Rose's outside basis at the beginning of 2021 is $52,000. Based on the information below calculate Rose's end of year ( 2021 ) outside basis. (8 points)