Lindee owns a $70\%$ interest in the capital and profits of Royalty Inc. $($a partnership. Jacob owns the other $30\%).$ Her basis in her partnership interest is $$25,000.$ In a proportionate distribution, Lindee receives land with an inside basis of $$41,000$ and fair market value of $$70,000.$ The partnership is not liquidating. What is Lindee's basis in the land?

Group of answer choices

$$41,000$

$$25,000$

$$70,000$