Daniela is a 25% partner in the JRD partnership. On January 1, JRD distributes $16,000cash, inventory with a $16,000 fair value (inside basis $8,000), and accounts receivable with a fair value of $8,000 (inside basis of $0) to Daniela. JRD has no liabilities at the date of the distribution. Daniel's basis in JDR is $21,000. What is Daniela's basis I. The distributed inventory and accounts receivable? A. $8,000 inventory. $0 accounts receivable B. $6,000 inventory. $1,000 accounts receivable C. $5,000 inventory. $8,000 accounts receivable