Daniela is a 25% partner in the JRD Partnership. On January 1, JRD makes a proportionate distribution of $21,000 cash, inventory with a $20,400 fair value (inside basis $10,200), and accounts receivable with a fair value of $10,200 (inside basis of $15,300) to Daniela. JRD has no liabilities at the date of the distribution. Daniela's basis in her JRD partnership interest is $25,300. What is Daniela's basis in the distributed inventory and accounts receivable?

Multiple Choice

• $2,150 inventory, $2,150 accounts receivable.

• $20,400 inventory, $10,200 accounts receivable.

• $0 inventory, $5,100 accounts receivable.

• $10,200 inventory, $15,300 accounts receivable.