Need the partner's basis in the distributed (noncash) property for the following questions:

1) Melissa's adjusted basis in her Statesboro Partnership interest was $32,000 when she received a nonliquidating distribution of $13,000 cash and a property with an AB to Statesboro of $25,000 and a FMV of $28,000.

2) Lucy has a $50,000 basis in the Diamond partnership interest. She received a liquidating distribution of $10,000 cash and land with a FMV of $43,000 and a basis of $38,000.