Ms. Frahns adjusted basis in her partnership interest was $90,000. In complete liquidation of her partnership interest, she received cash of $30,000, inventory with an adjusted basis and FMV of $20,000 to the partnership, and two parcels of land with adjusted bases of $45,000 and $60,000 to the partnership and FMVs of $40,000 and $65,000. Assume Sec. 736 does not apply. Ms. Frahns bases in the two parcels of land will be

A.$16,000 and $24,000.

B.$20,000 and $20,000.

C.$40,000 and $65,000.

D.$45,000 and $60,000.