Randolph is a 30% 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 RD is $48,000. What's Randolph's basis in the distributed investment and land? A. $10,000 investment, $5,000 land B $22,000 investment, $11,000 land C. $20,000 investment, $10,000 land D $ 20,000 investment, $13,000 land