The Taurin Partnership (calendar-year-end) has the following assets as of December 31 of the current year: Cash Accounts receivable Inventory Totals Tax FMV $ 46,920 $ 46,920 15,640 31,280 83,400 123,360 $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. c1. If Emma's basis before the distribution was $57,013 rather than $41,413, what is Emma's recognized gain or loss? c2. What is her basis in the distributed assets? Answer is not complete. Complete this question by entering your answers in the tabs below. Reg CI Reg C2 What is her basis in the distributed assets? (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) Basis Cash Accounts receivable Inventory