5. At the beginning of the year, Elsie's basis in the E&G Partnership interest is $90,000 She receives a proportionate current (nonliquidating) distribution from the partnership consisting of$10,000 of cash, unrealized accounts receivable (basis of S0, fair market value $40,000), and land (basis of $30,000, fair market value of $50,000). After the distribution, Elsie's bases in the accounts receivable, land, and partnership interest are: a. S0; $30,000; and S50,000. b. S0; $50,000; and S30,000. c. $40,000; $30,000; and $10,000. d. $40,000; $40,000; and S0. e. $40,000; $50,000; and S0