In determining the basis of property received in a nonliquidating distribution, which of the following is the proper order to consider other assets received?

	A.	Unrealized receivables and inventory, cash, all other assets
	B.	All other assets, cash, unrealized receivables and inventory
	C.	Cash, unrealized receivables and inventory, all other assets
	D.	Cash, all other assets, unrealized receivables and inventory