styling shoes, llc, filed its 20x8 form 1065 on march 15, 20x9. styling had three members with the following ownership interests and tax bases at the beginning of 20x8: (1) jane, a member with a 25 percent profits and capital interest and a $8,000 outside basis, (2) joe, a member with a 45 percent profits and capital interest and a $13,000 outside basis, and (3) jack, a member with a 30 percent profits and capital interest and a $5,000 outside basis. the following items were reported on styling's schedule k for the year: ordinary income of $106,000, section 1231 gain of $18,000, charitable contributions of $28,000, and tax-exempt income of $6,000. in addition, styling received an additional bank loan of $15,000 during 20x8. what is jane's tax basis after adjustment for her share of these items?
