HOW DO YOU SOLVE THIS PROBLEM

C:10.3-8 Before receiving a liquidating distribution, Kathy's basis in her interest in the KLM Partnership is $30,000. The distribution consists of $5,000 in money, inventory having a $1,000 basis to the partnership and a $2,000 FMV and two parcels of undeveloped land (not held as inventory) having basis of $3,000 and $9,000 to the partnership with FMVs of $5,000 and $12,000, respectively. What is Kathy's basis in each parcel of land? OA. Parcel One $5,000 Parcel One $6,000 Parcel Two $12,000 Parcel Two $18,000 Parcel Two $16,941 Parcel Two $9,000 C. Parcel One $7,059 D. Parcel One $3,000