The Taurin Partnership $($a calendar$-$year$-$end entity$)$ has the following assets as of December $31$ of the current year:

Tax Basis FMV

Cash $ $46,440$ $ $46,440$

Accounts receivable $15,48030,960$

Inventory $82,800122,520$

Totals $ $144,720$ $ $199,920$

On December $31,$ Taurin distributes $$15,480$ of cash, $$10,320($FMV$)$ of accounts receivable, and $$40,840($FMV$)$ of inventory to Emma $($a one$-$third partner$)$ in termination of her partnership interest. Emma's basis in her partnership interest immediately prior to the distribution is $$41,060.$

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

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