Bob and Stuart are equal partners in B&S Banana Goods, a specialty store that sells banana-related merchandise. Bob contributed $16,000 in cash, and Stuart contributed inventory with a fair market value of $16,000 and an adjusted basis of $13,000. Which of the following statements about this partnership is TRUE?

A)Bob's basis in the partnership is $16,000 and Stuart's is $13,000.

B)Bob and Stuart each have a basis in the partnership of $16,000.

C)Bob will have a larger share of the profits than Stuart.

D)Stuart will have a larger share of the profits than Bob.