Flower, who has an at-risk basis in a partnership of $75,000, receives a nonliquidating distribution property (fair market value $58,000, adjusted basis to the partnership $40,000) and $10,000 cash. Assume the distribution is proportionate. What is Flowers basis in the property?

a. $65,000.

b. $58,000.

c. $40,000.

d. $25,000.

e. None of the above