6. When Donald Donohoe retired from his partnership on December 31 , he received in full payment for his interest in the partnership, which had an adjusted basis to him of $45,000, the following (his proportionate share): His bases for the receivables and land are: a. Receivables: $3,000; land: $7,000 b. Receivables: $3,000; land: $15,000 c. Receivables: $15,000; land: $12,000 d. Receivables: $15,000; land: $45,000 c. Receivables: $15,000; land: $50,000