The Taurin Partnership (a calendar-year-end entity) has the following assets as of December 31 of the current year: Cash Accounts receivable Inventory Totals Tax Basis $ 46,920 15,640 83,400 FMV $ 46,920 31,280 123,360 $ 145,960 $ 201,560 On December 31, Taurin distributes $15,640 of cash, $10,427 (FMV) of accounts receivable, and $41,120 (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 $41,413. 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. Cash Accounts receivable Inventory Basis $ 15,640