Kate is a 30 percent partner in the SJ Partnership. On December 31, SJ distributed $15,000 cash, an investment with a fair value of $12,000 (inside basis of $10,000), and a parcel of land with a fair value of $6.000 (inside basis of $5,000) to Katie in complete liquidation of her interest. SJ has no liabilities at the date of the distribution. Kate's basis in her SJ Partnership interest is $36,000. What is Kate's basis in the distributed investment and land? Assume that Scenario 2 applies