George has a basis in his partnership interest of $$150,000,$ including his share of partnership debt. At the end of the current year, the partnership distributed to George, in a proportionate current $($non$-$liquidating$)$ distribution, $$20,000$ in cash, inventory with a basis to the partnership of $$30,000$ and a fair market value of $$45,000,$ and land with a basis to the partnership of $$50,000$ and a fair market value of $$75,000.$ In addition, George's share of partnership debt decreased by $$25,000$ during the year. Determine:

The basis George takes in the inventory and land.

George's basis in the partnership interest $($including debt share$)$ following the distribution.