XYZ Partnership (calendar-year-end) has the following assets as of December 31 of the current year:

		Tax Basis		FMV
Cash	$	48,840		$	48,840
Accounts receivable		16,280			32,560
Inventory		85,800			126,720
Totals	$	150,920		$	208,120

On December 31, XYZ Partnership distributes $16,280 of cash, $10,853 (FMV) of accounts receivable, and $42,240 (FMV) of inventory to Lindsay (a one-third partner) in termination of her partnership interest. Lindsays basis in her partnership interest immediately prior to the distribution is $42,827.

What is Lindsays basis in the distributed assets? (Round your intermediate and final answers to the nearest whole dollar amount.)

	Basis
Cash	$16,280
Accounts receivable	??????
Inventory	??????