Megans basis was $120,000 in the MYP Partnership interest just before she received a proportionate nonliquidating distribution consisting of land held for investment (basis of $100,000, fair market value of $130,000) and inventory (basis of $80,000, fair market value of $70,000). After the distribution, Megans basis in the land and inventory are, respectively:

a.	$100,000 (land) and $20,000 (inventory).
b.	$120,000 (land) and $0 (inventory).
c.	$50,000 (land) and $70,000 (inventory).
d.	$40,000 (land) and $80,000 (inventory).