The Taurin Partnership (calendar-year-end) has the following assets as of December 31 of the current year: Cash Accounts receivable Inventory Totala Tax Basis $ 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. b. What is Emma's basis in the distributed assets? (Round your intermediate and final answers to the nearest whole dollar amount.) Basis $ 15,640 Cash Accounts receivable Inventory