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Basis of Distributed Property - Current Distribution. R receives a current distribution from the RST Partnership consisting of the following: Cash: Inside Basis: $10,000; Outside

Basis of Distributed Property - Current Distribution.

R receives a current distribution from the RST Partnership consisting of the following:

Cash: Inside Basis: $10,000; Outside Basis: $10,000

Accounts receivable: Inside Basis: $0; Outside Basis: $7,500

Inventory: Inside Basis: $4,000; Outside Basis: $5,000

Capital asset 1: Inside Basis: $5,000; Outside Basis: $4,000

Capital asset 2: Inside Basis: $8,000; Outside Basis: $6,000

Immediately prior to the distribution, R's outside basis in her partnership interest was $22,000. What are R's bases in the distributed assets, and what is her basis in the partnership interest after the distribution?

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