Styling Shoes, LLC$,$ filed its $20$X$8$ Form $1065$ on March $15,20$X$9.$ Styling had three members with the following ownership interests and tax bases at the beginning of $20$X$8$: $(1)$ Jane, a member with a $25$ percent profits and capital interest and a $$15,000$ outside basis, $(2)$ Joe, a member with a $45$ percent profits and capital interest and a $$20,000$ outside basis, and $(3)$ Jack, a member with a $30$ percent profits and capital interest and a $$12,000$ outside basis. The following items were reported on Styling's Schedule K for the year: ordinary income of $$120,000,$ Section $1231$ gain of $$25,000,$ charitable contributions of $$35,000,$ and tax$-$exempt income of $$13,000.$ In addition, Styling received an additional bank loan of $$22,000$ during $20$X$8.$ What is Jane's tax basis after adjustment for her share of these items?