The following information applies to the questions displayed below. The Taurin Partnership (calendar year-end) has the following assets as of December 31 of the current year: Tax Basis FMV Cash Accounta receivable Inventory Totals s 50,28050,280 16,760 33,520 87, 600 129,240 $154,640 $213,040 On December 31, Taurin distributes $16,760 of cash, $11,173 (FMV) of accounts receivable, and $43,080 (FMV) of inventory to Emma (a one-third partner) in termination of her partnership interest. Emma's basis in her partnership interest immediately prior to the distribution is $43,887. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) b. What is Emma's basis in the distributed assets? Basis Cash $16,760 Accounts receivable