Quail Corporation, a calendar year corporation that began doing business on January $1,20$X$1,$ had accumulated earnings and profits of $$20,000$ as of January $1,20$X$5.$ On April $1,20$X$5,$ Quail distributed $$15,000$ cash to its shareholder. Quail had a $$40,000$ deficit in current earnings and profits for $20$X$5.$ Jennifer Jumpers, Quail's sole shareholder, had an adjusted basis of $$12,000$ in her Quail stock before the distribution. What is the amount of Jennifer's basis in the stock after the distribution?