Davids basis in the Jimsoo Partnership is $63,500. In a proportionate liquidating distribution, David receives cash of $9,100 and two capital assets: (1) Land A with a fair market value of $24,200 and a basis to Jimsoo of $19,150, and (2) Land B with a fair market value of $11,575 and a basis to Jimsoo of $19,150. Jimsoo has no liabilities.

What is David's basis in distributed assets?

Cash_______

Land 1_________

Land 2_________