13. Tenika has a $20,000 basis in her interest in the TF Partnership immediately before receiving a proportionate current (nonliquidating) distribution that consisted of $24,000 in cash, and inventory with a $3,000 basis to the partnership and an FMV of $8,500, and land with a $10,000 basis and FMV of $20,000. What is the basis in Tenika's hands of the land? a. $10,000 b. $0 c. $20,000 d. $4,000