Nina is a 25% partner in XYZ Partnership. On January 1, 2020, ABC makes an operating distribution to Nina of the following assets: Basis FMV Cash $160,000 $160,000 Inventory $80,000 $160.000 Land $120,000 $80,000 XYZ has no liabilities at the date of the distribution. Nina's basis in her partnership interest is $250,000. What basis does Nina take in the land she received from the partnership