please explain to me with detail calculation

66) Tyson is a 25 percent partner in the KT Partnership. On January 1, KT makes a proportionate distribution of $16,000 cash, inventory with a $10,000 fair value (inside basis $4.000), land A with a fair value of $8,000 (inside basis of $12,000), and land B with a fair value of $6,000 (inside basis of $4,000) to Tyson. KT has no liabilities at the date of the distribution. Tyson's basis in his KT Partnership interest is $23,000. What is Tyson's basis in the distributed inventory land A, and land B? A) $10,000 inventory, $8,000 land A, $6,000 land B. B) $4,000 inventory, $12,000 land A, $4,000 land B. C) $0 inventory, $2,857 land A, $143 land B. D) $4,000 inventory, $2,000 land A, $1,000 land B