Two years ago, Kimberly became a 30 percent partner in the KST Partnership with a contribution of investment land with a $12,250 basis and a $19,150 fair market value. On January 2 of this year, Kimberly has a $17,700 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 $14,925 basis and an $21,825 fair market value.

a. What is KSTs basis in the land Kimberly contributed after Kimberly receives this distribution?