On January 1 of Year 1 Samantha purchased a one third interest in a partnership for 31000. At the time of the purchase the partnership had the following assets: AR Basis 0 45000 FMV Inventory 9000 15000 FMV Machinery 15000 33000 FMV. The partnership makes a 754 eleciton. What will the partnerships basis in the AR and machinery be after the adjustment? a)AR 15000 INventory 11000 Machinery 21000 b)AR 22500 Inventory 11000 Machinery 26000 c) AR 0 Inventory 9000 Machinery 15000 d)AR 15000 INventory 15000 Machinery 17000