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 $34,000 cash. Just before the sale, Alixs basis in her entire partnership interest is $79,800, including her $34,000 share of the partnership liabilities. Tralixs assets on the sale date are as follows: Tax Basis FMV Cash $ 43,600 $ 43,600 Inventory 34,000 106,000 Land held for investment 82,000 51,600 Totals $ 159,600 $ 201,200

What is Alixs basis in her remaining partnership interest?

c. What is Michaels basis in his partnership interest?