Tara Lauren and Cami form t o n c a general partnership as April partner's Karen sis 55,000 cashed owner contributes twenty five thousand cash and property with adjusted base of 25,000 and a FMV of 35,000 Tammy contributes property with an adjusted basis of 43000 and a FMV a 55000 the partnership made 90000 in ordinary income for the year and there was no cash or property distribution what is Tara's and tax capital account