The Taurin Partnership $($a calendar$-$year$-$end entity$)$ has the following assets as of December $31$ of the current year: Tax Basis FMV Cash $ $49,800$ $ $49,800$ Accounts receivable $16,60033,200$ Inventory $87,000128,400$ Totals $ $153,400$ $ $211,400$ On December $31,$ Taurin distributes $$16,600$ of cash, $$11,067($FMV$)$ of accounts receivable, and $$42,800($FMV$)$ of inventory to Emma $($a one$-$third partner$)$ in termination of her partnership interest. Emma's basis in her partnership interest immediately prior to the distribution is $$43,533.$ Problem $10-46$ Part b $($Algo$)$ b$.$ What is Emma's basis in the distributed assets? Note: Round your intermediate and final answers to the nearest whole dollar amount.

Cash

Accounts Receivable

Inventory