Styling Shoes, LLC, filed its 20X8 Form 1065 on March 15, 20X9. Styling had three members with the following ownership interests and tax bases at the beginning of 20X8 (1) Jane, a member with a 25 percent profits and capital interest and a $5,500 outside basis, (2) Joe, a member with a 45 percent profits and capital interest and a $10,500 outside basis, and (3) Jack, a member with a 30 percent profits and capital interest and a $2,500 outside basis. The following items were reported on Styling's Schedule K for the year: ordinary income of $101,000, Section 1231 gain of $15,500, charitable contributions of $25,500, and tax-exempt income of $3,500. In addition, Styling received an additional bank loan of $12,500 during 20X8 What is Jane's tax basis after adjustment for her share of these items