At the beginning of the year, Aretha's basis in the A&B Partnership interest is $60,000. Aretha receives a proportionate nonliquidating distribution from the partnership consisting of $10,000 of cash, unrealized accounts receivable (basis of $0; fair market value of $30,000), and inventory (basis of $10,000; fair market value of $20,000). After the distribution, Aretha's bases in the accounts receivable, inventory, and partnership interest, respectively, are: a. $0, $20,000, and $30,000. b. $0, $10,000, and $40,000. c. $30,000, $10,000, and $10,000. d. $30,000, $20,000, and $0. e. $10,000, $0, and $40,000