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As outside basis in a partnership is $20,000. She receives properties C and D in liquidation of his partnership interest. Neither property C and D

As outside basis in a partnership is $20,000. She receives properties C and D in liquidation of his partnership interest. Neither property C and D is inventory or unrealized receivables. Property Cs FMV and adjusted basis to the partnership are $15,000. Property D has an adjusted basis to the partnership of $15,000 and a FMV of $5,000. What is As basis in property C and D following the liquidation of the partnership?

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