Catherine's basis was $30,000 in the CAR Partnership just before she received a proportionate nonliquidating distribution consisting of land held for investment with a basis to CAR of $40.000 (value of $60,000), and inventory with a basis of $40,000 (value of $40,000). After the distribution, Catherine's bases in the land and inventory are:

A- $60,000 (land): $40,000 (inventory

B- $40,000 (land): $40,000 (inventory).

C- $0 (land): $30.000 (inventory).

D- $15.000 (land); $15.000 (inventory).

E- None of these statements is correct.