Marcella has| a $65.000 basis in her 50% partnership interest in the JM Partnership before receiving any distributions. This year JM makes a proportionate current distribution to Marcella of $10,000 cash and inventory with an $80.000 fair value and a $40,000 basis to JM. What is Marcella's basis in the inventory and her remaining basis in JM after the distribution? $80,000 inventory basis, $0 JM basis $40,000 inventory basis, $0 JM basis $40,000 inventory basis, $ 15,000 JM basis $80,000 inventory basis, $ 15,000 JM basis