97.Jenny has a $54,000 outside basis in her partnership interest. The partnership makes a proportionate non-liquidating distribution to Jenny of a land with an $80,000 fair value and a $64,000 basis to the partnership. What is Jenny's basis in the land after the distribution and what is her remaining basis in the partnership after the distribution?

A. $64,000 land basis, $0 outside basis

B. $54,000 land basis, $10,000 outside basis

C. $64,000 land basis, $5,000 outside basis

D. $80,000 land basis, $10,000 outside basis