On June $17,2019$ Donny receives a current distribution of land with a FMV of $$160,000$ from DP Partners, a general partnership. The land was contributed in $2018$ by Pauly when his basis in the land was $$70,000$ and the FMV was $$115,000.$ Donny's outside basis is $$143,000$ on the date of distribution and Pauly's outside basis is $$55,000$ on the date of distribution $.$ What are Donny's and Pauly's outside bases after the distribution? A$)$Donny $,$ $ $28,000$ ; Pauly, $$55,000$

B$)$Donny $,$ $$73,000$ ; Pauly, $$55,000$

C$)$Donny $,$ $$0$; Pauly $,$ $$55,000$

D$)$Donny $,$ $ $28,000$ ; Pauly $,$ $$100,000$

E$)$Donny $$0$; Pauly $,$ $$100,000$