Mikaere's basis in the Jimsoo Partnership is $65,000. In a proportionate liquidating distribution, Mikaere receives cash of $9,400 and two capital assets: (1) Land A with a fair market value of $24,800 and a basis to Jimsoo of $19,600, and (2) Land B with a fair market value of $11,800 and a basis to Jimsoo of $19,600. Jimsoo has no liabilities.

b. What is Mikaere's basis in the distributed assets?

Note: Round your intermediate and final answers to the nearest whole dollar amount.

Basis

Cash-

Land 1-

Land 2