Daniela is a 25 percent partner in the JRD Partnership. On January 1, JRD makes a proportionate distribution of $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 her JRD Partnership interest is $21,000. What is Daniela's basis in the distributed inventory and accounts receivable?

	a.	$6,000 inventory, $1,000 accounts receivable.
	b.	$8,000 inventory, $0 accounts receivable.
	c.	$16,000 inventory, $8,000 accounts receivable.
	d.	$5,000 inventory, $0 accounts receivable.