National Partnership makes a proportionate nonliquidating distribution to one of its partners of two Section 1231 assets. Asset X has a basis of $40,000 and a fair market value of $15,000; Asset B has a basis of $20,000 and a fair market value of $10,000. The partners outside basis in the partnership interest is $30,000. What is the partners basis in the assets after the distribution?

Asset X is: $

Asset B is: $