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 $37,500 cash. Just before the sale, Alixs basis in her entire partnership interest is $84,000, including her $37,500 share of the partnership liabilities. Tralixs assets on the sale date are as follows:

		Tax Basis		FMV
Cash	$	46,750		$	46,750
Inventory		37,500			120,000
Land held for investment		83,750			53,000
Totals	$	168,000		$	219,750

b. What is Alixs basis in her remaining partnership interest?