Pablo has a $130,000 outside basis in his partnership interest (cash-basis partnership). This year, the partnership distributed the following to Pablo in a proportionate current distribution (land was purchased by the partnership):

• Cash: $25,000
• Unrealized receivables: FMV = $16,000; inside basis = $0
• Land: FMV = $90,000; inside basis = $80,000

a) After the distribution, what is Pablo's basis in the land?

b) After the distribution, what is Pablo's basis in his partnership interest?