Travis and Alix Weber are equal partners in the Tralix Partnership, which does not have a $754$ election in place. Alix sells one$-$half of her interest $(25$ percent$)$ to Michael Tomei for $$41,500$ cash. Just before the sale, Alixs basis in her entire partnership interest is $$88,800,$ including her $$41,500$ share of the partnership liabilities. Tralixs assets on the sale date are as follows: Tax Basis FMVCash$$50,350$ $$50,350$Inventory $41,500136,000$Land held for investment $85,75054,600$Totals$$177,600$ $$240,950$ c$.$ What is Michaels basis in his partnership interest