Atiqa receives a nonliquidating distribution of land from her partnership. The partnership purchased the land five years ago for $20,000. At the time of the distribution, it is worth $28,000. Prior to the distribution, Atiqa's basis in her partnership interest is $37,000. Atiqa's basis in the distributed land her post-distribution basis in her partnership interest are Land Partnership Interest $28,000 $9,000 Land Partnership Interest $28,000 $17,000 Land Partnership Interest $20,000 $9,000 Land Partnership Interest $20,000 $17,000