fune and Gloria are equal partners in the jG Partnership. On December 31, 2022, the Partnership made a Liquidating Distribution to fune of Cash of $16,000 and a parcel of Land. The Land had an Adjusted Basis to the Partnership of \$15,000 and a Fair Market Value of $18,000. The tand was Inventory to the JG Partnership. Immediately prior to the distribution, the basis of june's Partnership Interest Was $28,000, june's basis in the Land is: $12,000$15,000$18,000$10,000