Adam and Alyssa are equal partners in the PartiPilo Partnership. The partners formed the partnership three years ago by contributing cash. Prior to any distributions, the partners have the following bases in their partnership interests:

Partner	Outside Basis
Adam	$	16,700
Alyssa	$	16,700

On December 31 of the current year, the partnership makes a pro rata operating distribution of:

Partner	Distribution
Adam	Cash	$	23,800
Alyssa	Cash	$	10,550
	Property	$	13,250	(FMV) ($9,950 basis to partnership)

d. What is Alyssas basis in the distributed assets? Basis in cash

Basis in property