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Required information

$[$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 $$16,600$ of cash, $$11,067($FMV$)$ of accounts receivable, and $$42,800($FMV$)$ 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 $$43,533.$

Required:

c$2.$ What is her basis in the distributed assets?