Jason is a partner in the Argonauts Partnership. His basis in his partnership interest is $30,000. During the current year, Jason received a cash distribution of $10,000, and the partnership distributed to him a piece of equipment worth $5,000 that had an adjusted basis of $2,000. What is Jason's basis in his partnership interest immediately after these transactions, and what is his basis in the equipment distributed to him?

a.$18,000 and $2,000

b.$25,000 and $5,000

c.$20,000 and $2,000

d.$15,000 and $5,000