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Jamie Contributed Fully Depreciated ($0 Basis) Property Valued at $30,000

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Jamie contributed fully depreciated ($0 basis) property valued at $30,000 to the JKLM Partnership in exchange for a 40% interest in partnership capital and profits. During the first year of partnership operations, JKLM had net taxable income of $80,000 and tax-exempt income of $10,000. The partnership distributed $20,000 cash to Jamie. Her share of partnership recourse liabilities on the last day of the partnership year was $13,000. What is Jamie's adjusted basis (outside basis) for her partnership interest at the end of the tax year?


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Cognitive Neuroscience

The scientific field that is concerned with the study of the biological processes and aspects that underlie cognition, with a specific focus on the neural connections in the brain which are involved in mental processes.

Long-Term Interests

Enduring passions or enthusiasms in particular subjects or activities.

Short-Term Pleasures

Temporary gratifications that result in immediate joy or satisfaction.

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Scientists who study the psychological adaptations of humans to the changing physical and social environment, focusing on how evolutionary principles explain human thoughts, feelings, and behaviors.

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