Two years ago, Kimberly became a 30 percent partner in the KST Partnership with a contribution of investment land with a $14,500 basis and a $22,300 fair market value. On January 2 of this year, Kimberly has a $20,400 basis in her partnership interest and none of her pre-contribution gain has been recognized. On January 2 Kimberly receives an operating distribution of a tract of land (not the contributed land) with a $17,850 basis and an $25,650 fair market value. b. What is Kimberlys remaining basis in KST after the distribution?