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Allison, Keesha, and Steven each owns an equal interest in KAS Partnership, a calendar$-$year$-$end, cash$-$method entity. On January $1$ of the current year, Steven's basis in his partnership interest is $$32,250.$ During January and February, the partnership generates $$36,930$ of ordinary income and $$6,138$ of tax$-$exempt income. On March $1,$ Steven sells his partnership interest to Juan for a cash payment of $$56,550.$ The partnership has the following assets and no liabilities at the sale date:

$\backslash$table$[[$Cash$,$Tax Basis,FMV$],[$Land held for investment,$$40,500,$$$40,500$