Assume the bases of A$,$ B and C for their partnership interests are $$40,$ $$30$ and $$20,$ respectively.

$($a$)$ ABC makes a cash distribution of $$20$ to each partner, and also distributes an undivided one$-$third interest in the land to each partner. What is A$$s$,$ B$$s$,$ and C$$s basis in the distributed land and what is their outside basis in their continuing interest in ABC?