Melissa, Nicole, and Ben are equal partners in the Opto Partnership (a calendar-year- end entity). Melissa decides she wants to exit the partnership and receives a proportionate distribution to liquidate her partnership interest on January 1. The partnership has no liabilities and holds the following assets as of January 1: Cash Accounts receivable Stock investment Land Totals Tax Basis $ 18,540 0 7,860 31,800 $ 58,200 FMV $ 18,540 24,720 12,900 39,600 $ 95,768 Melissa receives one-third of each of the partnership assets. She has a basis in her partnership interest of $26,170. (Leave no answer blank. Enter zero if applicable.) b. What is Melissa's basis in the distributed assets?