The Taurin Partnership (a calendar-year-end entity) has the following assets as of December 31 of the current year Cash FMV Tax Basis $ 45,000 Accounts receivable 15,000 81,000 $ 45,000 30,000 120,000 $ 141,000 $ 195,000 Inventory Totals On December 31, Taurin distributes $15,000 of cash, $10,000 (FMV) of accounts receivable, and $40.000 (FMV) inventory to Emma (a one-third partner) in termination of her partnership interest. Emma's basis in her partnership Immediately prior to the distribution is $40,000. b. What is Emma's basis in the distributed assets? (Do not round intermediate calculations. Round your fine answers to the nearest whole dollar amount.) Cash Accounts receivable Inventory Basis $ 15,000