On December 31, Taurin distributes $15.640 of ca\$h, $10,427 (FMV) of accounts receivable, and $41,120 (FMV) of inventory to Emma (a one-third partnet) in termination of her partnership interest. Emima's basis in her partnership interest immediately prior to the distribution is $41,413 b. What is Emma's basis in the distributed assets? Note: Round your intermediate and final answers to the nearest whole doller amount