I am having a hard time with this problem

David's basis in the Jimsoo Partnership is $61,500. In a proportionate liquidating distribution, David receives cash of $8,700 and two capital assets: (1) Land A with a fair market value of $23,400 and a basis to Jimsoo of $18,550, and (2) Land B with a fair market value of $11,275 and a basis to Jimsoo of $18,550. Jimsoo has no liabilities.

b.What is David's basis in the distributed assets?(Round your intermediate and final answers to the nearest whole dollar amount.)

this is all the information they provided