A partnership's records for the current tax year show: Inside Basis Cash $ 4,000 Inventory 16,000 Land 8,000 Equipment 72.000 Total assets $100,000 FMV $ 4,000 30,000 20,000 60.000 $114,000 D's basis in her 25% interest in this partnership is $26,000. She receives 25% of all partnership assets as a liquidating distribution. Compute D's basis in each distributed asset. (Hint: the answer is found in 5732(c)(2) Inven.- $4,000, Land - $2,000, and Equip. - $18,000. Inven.- $4,000, Land $5,000, and Equip. - $16,000. Inven.- $4,000, Land $3,000, and Equip. - $18,000, Inven.- $4,500, Land $2.250, and Equip. - $19.250