At the beginning of the year, Elsies basis in the E&G Partnership interest is $80,000. She receives a proportionate current (nonliquidating) distribution from the partnership consisting of $20,000 of cash, unrealized accounts receivable (basis of $0, fair market value $40,000), and land (basis of $20,000, fair market value of $50,000). After the distribution, Elsies bases in the accounts receivable, land, and partnership interest are:

a. $0 $30,000 and $50,000.

b. $0 $50,000 and $30,000.

c. $40,000 $30,000 and $10,000.

d. $40,000 $40,000 and $0.

e. $0 $20,000 and $40,000.