At the beginning of the year, Elsie's basis in the E&G Partnership interest is $60,000. She receives a proportionate non liquidating 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, Elsie's bases in the accounts receivable, inventory, and partnership interest are:

	a. $0; $10,000; and $40,000.
	b. $0; $20,000; and $30,000.
	c. $30,000; $10,000; and $10,000.
	d. $30,000; $20,000; and $0.
	e. None of the above.