36. Ellen is a 25 percent partner in Heartland Partners. Her tax basis in her partnership interest is $18,000. She received a non-liquidating distribution of land with a tax basis of $23,000 and a fair market value of $45,000.The partnership has no liabilities. What will be Ellen's tax basis in the land received in the non-liquidating distribution? a. $18,000 b. $23,000 c. $45,000 d. zero e. none of the above