What is Kelly's basis for her partnership interest in the following situation?

The partners share the economic risk of loss from recourse liabilities according to their partnership interests.

Kelly inherits her 20% interest from her mother. Her mother's basis was $140,000. The FMV of the interest is $120,000 on the date of death for valuing the estate. The executor chooses the date of death for valuing the estate. The partnership has no liabilities.