$17.$ TP had an adjusted basis in her LLC interest of $$50,000$ immediately before she received a current proportionate distribution of $$20,000$ cash, unrealized accounts receivable with a basis of $0$ and a FMV of $$10,000,$ and real property with a basis of $$40,000$ and a FMV of $$50,000.$ Her basis in the distributed real property is:

a$.0$

b$.$ $$30,000$

c$.$ $$20,000$

d$.$ $$40,000$

e$.$ None of the above