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 invectment, $5,000 land $20,000 investment, $13,000 land $20,000 investment, $10,000 land $22,000 investment, $11,000 land