Required information [The following Information applies to the questions displayed below.] Melissa, Nicole, and Ben are equal partners in the Opto Partnership (a calendar-year-end entity). Melissa decides she wants to exit the partnership and receives a proportionate distribution to liquidate her partnership Interest on January 1. The partnership has no liabilities and holds the following assets as of January 1: Cash Accounts receivable Stock investment Land Totals Tax Basis $ 18,000 FMV $ 18,000 24,000 7,500 30,000 12,000 36,000 $ 55,500 $ 90,000 Melissa receives one-third of each of the partnership assets. She has a basis in her partnership Interest of $25,000. (Leave no answer blank. Enter zero if applicable.) b. What is Melissa's basis in the distributed assets? Basis Cash $ 6,000 Accounts receivable $ 0 Stock investment Land