A partner receives the following in a liquidating distribution: Cash Basis $12,000 FMV $12,000 0 8,000 4,000 3,000 Accounts receivable (A/R) Land The partner's basis in the partnership immediately prior to the distribution is $25,000. What is the patner's basis in the A/R and the land immeidately after the liquidating distribution? A/R $4,000; land $3,000 A/R $0; land $13,000 A/R $13,000; land $0 A/R $0; land $8,000 A/R $4,000; land $8,000