Daniela is a 25 percent partner in the JRD Partnership. On January 1 , JRD makes a proportionate distribution of $17,000 cash, inventory with a $22, 200 fair value (inside basis $11,100 ), and accounts receivable with a fair value of $11,100 (inside basis of $16,650 ) to Daniela. JRD has no liabilities at the date of the distribution. Daniela's basis in her JRD Parthership interest is $21,850. What is Daniela's basis in the distributed inventory and accounts receivable? Multiple Cholce $22,200 inventory. $11,100 accounts recelvable $2,425 inventory. $2,425 accounts recelvable \$0 inventory, $5,550 accounts recelvable $11,100 Inventory, $16,650 accounts recelvable