Daniel contributed investment land having a $19,000 basis and a $ 29,000 FMV along with $ 10,000 in money to the DEF Partnership when it was formed. Two years? later, the partnership distributed the investment land Daniel had contributed to Ed?, another partner. At the time of the? distribution, the land had a $ 28,000 ?FMV, and Daniel and Ed?'s bases in their partnership interests were $ 28,000 and $ 31,000?, respectively