R is an equal partner in the RST Partnership. The partnership has made the election under IRC Section 754. R sells her interest U for $114,000 when her basis was $88,000 and the assets of the partnership were as follows: Cash - Basis $22,500 & Market $22,500; Accounts receivable Basis $45,000 & Market $45,000; Inventory Basis $90,000 & Market $94,500; Land Basis $90,000 & Market $180,000. Totals Basis $247,500 & Market $342,000. What is U's Basis in the partnership inventory? A.) $30,000 B.) $31,500 C.) 63,000 D.) $90,000