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 $9,000 outside basis, (2) Joe, a member with a 45 percent profits and capital interest and a $14,000 outside basis, and (3) Jack, a member with a 30 percent profits and capital interest and a $6,000 outside basis. The following items were reported on Styling's Schedule K for the year: ordinary income of $108,000, Section 1231 gain of $19,000, charitable contributions of $29,000, and tax-exempt income of $7,000. In addition, Styling received an additional bank loan of $16,000 during 20X8. What is Jane's tax basis after adjustment for her share of these items?