In a non-liquidating context, if a partner has outside basis of $25,000 and receives a distribution of $20,000 in cash and property worth $40,000 (partnership basis of $15,000), what will be the partners outside basis in the property received and their outside basis in the partnership after the distribution? A. Cash $20,000, Property $5,000, Outside basis $0 B. Cash $20,000, Property $40,000, Outside basis ($35,000) C. Cash $20,000, Property $15,000, Outside basis ($10,000 D. Cash $0, Property $25,000, Outside basis $10,000 E. Cash $0, Property $15,000, Outside basis ($35,000)