Question - Marilyn is a partner in a continuing partnership. At the end of the current year, the partnership makes a proportionate, non-liquidating distribution to Marilyn of $40,000 cash, inventory (basis of $12,000, fair market value of $10,000), and land (basis of $30,000, fair market value of $40,000). Marilyn's basis in the partnership interest was $80,000 before the distribution. What is Marilyn's basis in the inventory, land, and partnership interest following the distribution?