QUESTION 32 Jeanette and Charla are equal Partners in the Rosalind Partnership. On December 31, 2021, the Partnership distributed to Jeanette Cash of $16,000 and a parcel of Land that had an Adjusted Basis to the Partnership of $15,000 and a Fair Market Value of $18,000. Immediately prior to the distribution, the basis of Jeanette's Partnership interest was $28,000. Jeanettes basis in the Land is: $10,000 $18,000 $12,000 $15,000