Daniela is a 25% partner in the JRD Partnership. On January 1, JRD distributes $16,000 cash, 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. Daniela's basis in JRD is $21,000. What is Daniela's basis in the distributed inventory and accounts receivable?

1. $6,000 inventory, $1,000 accounts receivable
2. $5,000 inventory, $0 accounts receivable
3. $16,000 inventory, $8,000 accounts receivable
4. $8,000 inventory, $0 accounts receivable