Davids basis in the Jimsoo Partnership is $65,000. In a proportionate liquidating distribution, David receives cash of $9,400 and two capital assets: (1) land 1 with a fair market value of $24,800 and a basis to Jimsoo of $19,600, and (2) land 2 with a fair market value of $11,800 and a basis to Jimsoo of $19,600. Jimsoo has no liabilities.

b. What is Davids basis in the distributed assets? (Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.)

	Basis
Cash	9,400
Land 1	???
Land 2	???