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

Tax Basis FMV

Cash $ $48,120$ $ $48,120$

Accounts receivable $16,04032,080$

Inventory $84,900125,460$

Totals $ $149,060$ $ $205,660$

On December $31,$ Taurin distributes $$16,040$ of cash, $$10,693($FMV$)$ of accounts receivable, and $$41,820($FMV$)$ of inventory to Emma $($a one$-$third partner$)$ in termination of her partnership interest. Emma's basis in her partnership interest immediately prior to the distribution is $$42,297.$

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

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