R is an equal partner in the RST partnership. The partnership has made the election under IRC section 745. R sells her interest to U for $114000 when her basis was $88000 and the assets of the partnership were as followed.

Basis. Market

Cash. $22500. $22500

Accounts receivable. $45000. $45000

Inventory. $ 90000. $94000

Land. $90000. $180000

Total. $247500. $342 000

What is Us basis in the partnership inventory?

A $30000

B $31500

C $63000

D $90000