Victor is a one$-$third partner in the VRX Partnership, with an outside basis of $$160,900$ on January $1.$ Victor sells his partnership interest to Raj on January $1$ for $$213,000$ cash. The VRX Partnership has the following assets and no liabilities as of January $1$:

Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.

$\backslash$table$[[,$Basis,FMV$],[$Cash$,$$$35,600,$$$35,600$