1. Mildred receives a proportionate, nonliquidating distribution from the Galaxy Partnership. The distribution consists of $19,000 cash and property with an adjusted basis to the partnership of $30,000 and a fair market value of $55,000. Immediately before the distribution, Mildred's basis for her partnership interest is $85,000. Mildred's basis in the noncash property received is:

A) $55,000

B) $36,000

C) $19,000

D) $30,000