Santiago and Lauren are equal partners in the PJenn Partnership. The partners formed the partnership seven years ago by contributing cash. Prior to any distributions, the partners have the following bases in their partnership interests: Partner Outside Basis Santiago $ 26,375 Lauren $ 26,375 On December 31 of the current year, the partnership makes a pro rata operating distribution of: Partner Distribution Santiago Cash $ 30,625 Lauren Cash $ 21,750 Property $ 8,875 (FMV) ($3,375 basis to partnership)Note: Leave no answer blank. Enter zero if applicable. b. What is Santiago's remaining basis in his partnership interest