Styling Shoes, LLC filed its 2010 Form 1065 on March 15, 2011. Styling had three members with the following ownership interests and tax basis at the beginning of the 2010:
(1) Jane, a member with a 25% profits and capital interest and a $5,000 outside basis,
(2) Joe, a member with a 45% profits and capital interest and a $10,000 outside basis, and
(3) Jack, a member with a 30% profits and capital interest and a $2,000 outside basis.
The following items were reported on Styling's Schedule K for the year: ordinary income of $100,000, §1231 gain of $15,000, charitable contributions of $25,000, and tax-exempt income of $3,000. In addition, Styling received an additional bank loan of $12,000 during 2010. What is Jane's tax basis after adjustment for her share of these items?