Required information

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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 $$15,800$ of cash, $$10,533($FMV$)$ of accounts receivable, and $$41,400($FMV$)$ 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 $$41,767.$

b$.$ What is Emma's basis in the distributed assets?

Note: Round your intermediate and final answers to the nearest whole dollar amount.