Randolph is a 30 percent parther in the RD Partnership. On January 1 , RD distributes $15,000 cash, inventory 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 $37,000. What is Randolph's basis in the distributed inventory and land? Multiple Cholce $10.000 inventory, $12000 land $10.000 inventory. $10.000 land $10.000 inventory, $5,000 land $20,000 inventory, $10,000 land