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? Multiple Cholce $8,000 inventory, $0 accounts recelvable $16.000 inventory, $8,000 accounts recelvable $5,000 inventory, $0 accounts recelvable $6,000 inventory, $1,000 accounts recelvable