Two years ago, Kimberly became a 30 percent partner in the KST Partnership with a contribution of investment land with a $13,000 basis and a $20,200 fair market value. On January 2 of this year, Kimberly has a $18,600 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 $15,900 basis and an $23,100 fair market value.

What is Kimberly's remaining basis in KST after the distribution?