Jonathon owns a one-third interest in a liquidating partnership. Immediately before the liquidation, Jonathons basis in the partnership interest is $60,000. The partnership distributes cash of $32,000 and two parcels of land (each with a fair market value of $10,000). Parcel A has a basis of $2,000 to the partnership and Parcel B has a basis of $6,000. What is Jonathons basis in the two parcels of land?