Fran receives a proportionate nonliquidating distribution when the basis of her partnership interest is $30,000. The distribution consists of $5,000 in cash and property with an adjusted basis to the partnership of $17,300 and a fair market value of $26,500. Fran's basis in the noncash property received is:

a. $10,000

b. $17,300

c. $25,000

d. $26,500