Remy is a 25% partner in the JRD Partnership. On January 1, JRD makes a proportionate distribution of $8,000 cash, inventory with a $8,000 fair value (inside basis $4,000), and accounts receivable with a fair value of $4,000 (inside basis of $0) to Remy. JRD has no liabilities at the date of the distribution. Remy's basis in her JRD partnership interest is $10,500. What is Remy's basis in the distributed inventory and accounts receivable? $3,000 inventory, $500 accounts receivable. $4,000 inventory, $0 accounts receivable. $2,500 inventory, $0 accounts receivable. $8,000 inventory, $4,000 accounts receivable