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:

	Tax Basis	FMV
Cash	$ 18,810	$ 18,810
Accounts receivable	0	25,080
Stock investment	8,040	13,350
Land	32,700	41,400
Totals	$ 59,550	$ 98,640

Melissa receives one-third of each of the partnership assets. She has a basis in her partnership interest of $26,755. (Leave no answer blank. Enter zero if applicable.)

b. What is Melissas basis in the distributed assets?

Cash_________

Accounts Receivable__________

Stock Investment___________

Land__________