Dan receives a proportionate current (non-liquidating) distribution when the basis of his partnership interest is $30,000. The distribution consists of $20,000 in cash and property with an adjusted basis to the partnership of $14,000 and a fair market value of $16,500. Dan's basis in the noncash property is: a. $26,500. b. $24,000. c. $20,000. d. $10,000. e. $0.