Please help. Please look at my answers. I don't know where I went wrong

Problem 16-46 (LO 16-4) (Algo) [The following information applies to the questions displayed below.] The Taurin Partnership (a calendar-year-end entity) has the following assets as of December 31 of the current year: On December 31, Taurin distributes $16,920 of cash, $11,280 (FMV) of accounts receivable, and $43,360 (FMV) of inventory to Emma (a one-third partner) in termination of her partnership interest. Emma's basis in her partnership interest immediately prior to the distribution is $44,240. roblem 16-46 Part b (Algo) What is Emma's basis in the distributed assets? (Round your intermediate and final answers to the nearest whole dollar amount.)