14. Gary is a one-third partner in GNG Partners. a general partnership. Garys adjusted basis in his partnership interest is $25,000. Gary received a distribution of real estate in a non-liquidating distribution from the partnership. The real estate had an adjusted basis to the partnership of $20,000 and a fair market value of $50,000 on the date of distribution. What is Garys basis in the real property received in the non-liquidating distribution?

a. 0

b. $20,000

c. $25,000

d. $50,000