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	16,600	33,200
Inventory	87,000	128,400
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 21-46 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.