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 $ 12,000) to Daniela. JDR has no liabilities at the date of the distribution. Daniela's basis in JDR is $20,000. What is Daniela's basis in the distributed inventory and accounts receivable? A. $2,000 inventory, $2,000 accounts receivable B. $8,000 inventory, $12,000 accounts receivable C. $ 0 inventory, $4,000 accounts receivable D $16,000 inventory, $8,000 accounts receivable