Required information [The following Information applies to the questions displayed below] Mikaere's basis in the Jimsoo Partnership is $59,000. In a proportionate liquidating distribution, Mikaere receives cash of $8,200 and two capital assets: (1) Land A with a fair market value of $22,400 and a basis to Jimsoo of $17,800, and (2) Land B with a fair market value of $10,900 and a basis to Jimsoo of $17,800. Jimsoo has no liabilities. b. What is Mikaere's basis in the distributed assets? Note: Round your intermediate and final answers to the nearest whole dollar amount. Basis Cash Land 1 S 8,200 Land 2