laine's original basis in the Hornbeam Partnership was $$35,300.$ Her share of the taxable income from the partnership since she purchased the interest has been $$141,200,$ and Elaine has received $$105,900$ in cash distributions from the partnership. Elaine did not recognize any gains as a result of the distributions. In the current year, Hornbeam also allocated $$17,650$ of tax$-$exempt interest to Elaine.

Calculate Elaine's current basis is in her partnership interest.

fill in the blank $1$ of $1$$