At the beginning of the year, Elsie's basis in the E&G Partnership interest is $90,000. She receives a proportionate current (nonliquidating) distribution from the partnership consisting of $10,000 of cash, unrealized accounts receivable (basis of $0, fair market value $40,000), and land (basis of $30,000, fair market value of $50,000). After the distribution, Elsie's bases in the accounts receivable, land, and partnership interest are: Oa. $0; $50,000; and $30,000. Ob. $40,000; $40,000; and $0. Oc. $40,000; $30,000; and $10,000. Od. $0; $30,000; and $50,000.