47.

Daniela is a 25% partner in the JRD Partnership. On January 1, JRD makes a proportionate distribution of $24,000 cash, inventory with a $19,600 fair value (inside basis $9,800), and accounts receivable with a fair value of $9,800 (inside basis of $14,700) to Daniela. JRD has no liabilities at the date of the distribution. Daniela's basis in her JRD partnership interest is $28,400. What is Daniela's basis in the distributed inventory and accounts receivable? Multiple Choice $9.800 inventory, $14.700 accounts receivable $19.600 inventory. $9.800 accounts receivable so inventory $4 900 accounts recelvable s2 200 inventory, $2200 acco uints rece vable