Daniela is a 25 percent partner in the JRD Partnership. On January 1, JRD makes a proportionate distribution of $18,500 cash, inventory with a $21,800 fair value (inside basis $10,900), and accounts receivable with a fair value of $10,900 (inside basis of $16,350) to Daniela. JRD has no liabilities at the date of the distribution. Daniela's basis in her JRD Partnership interest is $20,850. What is Daniela's basis in the distributed inventory and accounts receivable?

$1,175 inventory, $1,175 accounts receivable.

$10,900 inventory, $16,350 accounts receivable.

$0 inventory, $5,450 accounts receivable.

$21,800 inventory, $10,900 accounts receivable.