Ellen is a 25 percent partner in EFGH Partners, a general partnership. Ellens adjusted basis in her partnership interest is $18,000. During the current taxable year, Ellen received a non-liquidating distribution of land from EFGH Partners that had an adjusted basis to the partnership of $23,000 and a fair market value of $45,000 on the date of distribution. What is Ellens basis in the land received in the non-liquidating distribution?

a. 0

b. $18,000

c. $23,000

d. $45,000