$[$The following information applies to the questions displayed below.$]$

Mikaere's basis in the Jimsoo Partnership is $$57,500.$ In a proportionate liquidating distribution, Mikaere receives cash of $$7,900$ and two capital assets: $(1)$ Land A with a fair market value of $$21,800$ and a basis to Jimsoo of $$17,350,$ and $(2)$ Land B with a fair market value of $$10,675$ and a basis to Jimsoo of $$17,350.$ Jimsoo has no liabilities.

b$.$ What is Mikaere's basis in the distributed assets?

Note: Round your intermediate and final answers to the nearest whole dollar amount.

$\backslash$table$[[,$Basis$],[$Cash$,$$$,7,900],[$Land $1,,],[$Land $2,,]]$