Daniela is a 25% partner in the JRD Partnership. On January 1, JRD distributes $19,000 cash, inventory with a $25,600 fair value (inside basis $12,800), and accounts receivable with a fair value of $12,800 (inside basis of $19,200) to Daniela. JRD has no liabilities at the date of the distribution. Daniela's basis in JRD is $30,700. What is Daniela's basis in the distributed inventory and accounts receivable?