95.Ricky is a 50% partner in a Partnership and has an outside basis of $56,000 at the end of the year prior to any distributions. On December 31, Ricky receives a proportionate non-liquidating distribution of $6,000 cash and a parcel of land with a $14,000 fair value and an $8,000 basis to the partnership. What is Rickys basis in the distributed property?

A. Cash $6,000, land $0

B. Cash $6,000, land $8,000

C. Cash $6,000, land $14,000

D. Cash $6,000, land $22,000