12.2: Partner A received the following in a nonliquidating distribution: Cash Inventory Item 1 Inventory Item 2 Capital Asset 1 Capital Asset 2 $20,000 $15,000 $10,000 20,000 $10,000 $75,000 $20,000 $18,000 $6,000 $7,000 $20,000 $71,000 a. Assume A's basis in the partnership before the distribution was $40,000. What would the bases of the assets be to A b. Assume A's basis in the partnership before the distribution was $60,000. What would the bases of the assets be to A