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 Cash Land 1 Land 2