Jeanette and Charla are equal partners in the Rosalind partnership. On December 31, 2020, the partnership distributed to Jeanette cash of $16,000 anda parcel of land that had an adjusted basis to the partnership of $15,000, and a fair market value of $18,000. Immediately prior to the distribution, the basis of Jeanette's partnership interest was $28,000. Jeanette basis in the land is : $12,000 $15,000 $18,000 $10,000