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 receives her 20% partnership interest as a gift from a friend. The friend's basis (without considering partnership liabilities) is $34,000. The FMV of the interest at the time of the gift is $36,000. The partnership has liabilities of $100,000 when Kelly receives her interest. No gift tax was paid with respect to the transfer.