David's basis in the Jimsoo Partnership is $63,000. In a proportionate liquidating distribution, David receives cash of $9,000 and two capital assets: (1) land 1 with a fair market value of $24,000 and a basis to Jimsoo of $19,000, and (2) land 2 with a fair market value of $11,500 and a basis to Jimsoo of $19,000. Jimsoo has no liabilities. b. What is David's basis in the distributed assets? (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.) Basis 9,000 Cash Land 1 Land 2