Styling Shoes, LLC filed its 20X8 Form 1065 on March 15, 20X9. Styling had three members with the following ownership interests and tax basis at the beginning of the 20X8: (1) Jane, a member with a 25% profits and capital interest and a $7,000 outside basis, (2) Joe, a member with a 45% profits and capital interest and a $12,000 outside basis, and (3) Jack, a member with a 30% profits and capital interest and a $4,000 outside basis. The following items were reported on Styling's Schedule K for the year: ordinary income of $104,000, Section 1231 gain of $17,000, charitable contributions of $27,000, and tax-exempt income of $5,000. In addition, Styling received an additional bank loan of $14,000 during 20X8. What is Jane's tax basis after adjustment for her share of these items?