Newman Corporation owns $90$ shares of SP Corporation. The remaining $10$ shares are owned by Kenny $($an individual$).$ After several years of operations. Newman decided to liquidate SP Corporation by distributing the assets to Newman and Kenny. The tax basis of Newman's shares is $$13,000,$ and the tax basis of Kenny's shares is $$8,000.$ SP reported the following balance sheet at the date of liquidation:

$\backslash$table$[[,\backslash$table$[[$Adjusted tax$],[$basis$]],$FWV$],[$Cash$,$$$15,000,$$$15,000$