Randolph is a $30$ percent partner in the RD Partnership. On January $1,$ RD distributes $$15,000$ cash, an investment with a fair value of $$20,000($inside basis of $$10,000),$ and a parcel of land with a fair value of $$10,000($inside basis of $$5,000)$ to Randolph in complete liquidation of his interest. RD has no liabilities at the date of the distribution. Randolph's basis in his RD Partnership interest is $$48,000.$ What is Randolph's basis in the distributed investment and land?

Multiple Choice

$$10,000$ investment, $$5,000$ land

$$22,000$ investment, $$11,000$ land

$$20,000$ investment, $$10,000$ land

$$20,000$ investment, $$13,000$ land