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Hart's adjusted basis of his interest in a partnership was $ 3 0 , 0 0 0 . He received a nonliquidating distribution of $

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Hart's adjusted basis of his interest in a partnership was $30,000. He received a nonliquidating distribution of $24,000 cash plus a parcel of land with a fair market value and partnership basis of $9,000. Hart's basis for the land is:
$9,000
$6,000
$3,000
$0
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