4. Melissa is a partner in a continuing partnership. At the end of the current year, the partnership makes a proportionate, current (nonliquidating) distribution to Melissa of $50,000 cash, inventory (basis of $22,000, fair market value of $20,000), and land (basis of $30,000, fair | market value of $60,000). Melissa's basis in the partnership interest was $90,000 before the distribution. What is Melissa's basis in the inventory, land, and partnership interest following the distribution? Show your calculations