Nоte: use the fоllоwing fаct pаttern for the next two questions. The tаx basis balance sheet for Boxelder, a general partnership on the cash method of accounting, includes the following assets and liabilities on January 1 of this year: Fair valueAdjusted basisAssets: Cash$180,000$180,000 Accounts receivable$60,000$0 Land $90,000 $120,000 Total$330,000$300,000Liabilities: Mortgage $24,000 $24,000 Total$24,000$24,000 Wanda, a partner with a 33.33 percent capital and profits interest, sells her entire partnership interest to Valerie for $102,000 cash plus the assumption of her share of Boxelder's liabilities. [question 2 of 2] What is Valerie's beginning basis in her 33.33 percent capital and interest in Boxelder?