The Balance Sheet of the equal MVR Partnership on August 31, 2023 is as follows: Cash - $300,000 (Adjusted Basis); $300,000 (Fair Market Value); Unrealized Receivables - $-0- (Adjusted Basis); $90,000 (Fair Market Value); Capital Assets - $240,000 (Adjusted Basis); $450,000 (Fair Market Value); Total Assets - $540,000 (Adjusted Basis); $840,000 (Fair Market Value). Notes Payable - $180,000 (Adjusted Basis); $180,000 (Fair Market Value); Capital Accounts: Mercedes Capital - $120,000 (Adjusted Basis); $220,000 (Fair Market Value); Velma Capital - $120,000 (Adjusted Basis); $220,000 (Fair Market Value); Rosetta Capital - $120,000 (Adjusted Basis); $220,000 (Fair Market Value); Total Liabilities And Partners' Capital - $540,000 (Adjusted Basis); $840,000 (Fair Market Value). The Partnership makes a Liquidating Distribution to Mercedes of Cash of $40,000, Unrealized Receivables of $30,000 and Capital Assets worth (Fair Market Value) $150,000. The remaining partners assume Mercedes' share of the Partnership Liabilities. Mercedes' basis in the distributed Unrealized Receivables is