Melissa contributed land with a $5,000 basis and a $9,000 fair value to Oak Partnership three years ago. This year, the land is distributed to Sean, another partner in the partnership. Melissa and Sean each have a 50 percent capital and profits interest in Oak. At the time of distribution, the land's fair value was $12,000. (assume none of the precontribution gain has been previously recognized) If Sean's outside basis is $14,000 prior to the distribution, what is his beginning basis in the distributed property? $9,000 $0 $5,000 $14,000