100. Ricky is a 30% partner in the ABC Partnership. ABC makes a proportionate liquidating distribution of $15,000 cash, inventory property with a fair market value of $40,000 (inside basis of $30,000), and a parcel of land with a fair value of $15,000 (inside basis of $5,000). ABC has no liabilities at the date of the distribution. Ricky's basis in ABC is $85,000. What is Ricky's basis in the distributed inventory and land?

A. $10,000 inventory, $5,000 land

B. $40,000 inventory, $15,000 land

C. $30,000 inventory, $40,000 land

D. $20,000 inventory, $10,000 land