The Taurin Partnership (a calendar-year-end entity) has the following assets as of December 31 of the current year: Tax Basis EMV Cash $ 48,600 Accounts receivable Inventory Totals 16,200 85,500 $ 48,600 32,400 126,300 $ 150,300 $ 207,300 On December 31, Taurin distributes $16,200 of cash, $10,800 (FMV) of accounts receivable, and $42,100 (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 $42,650. 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.