Lori, a partner in the JKL partnership, received a proportionate current $($nonliquidating$)$ distribution of $$10,000$ cash, unrealized receivables with a basis of $$0$ and a fair market value of $$15,000,$ and land with a basis of $$6,000$ and a fair market value of $$10,000.$ Her basis in the partnership interest immediately before the distributions was $$14,000.$ She will recognize $$0$ gain on the distribution, and her basis in the receivables and land will be $$0$ and $$4,000,$ respectively.