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 $ 20,160 0 8,940 37,200 $ 66,300 FMV $ 20,160 26,880 15,600 50,400 $ 113,040 Melissa receives one-third of each of the partnership assets. She has a basis in her partnership interest of $29,680. (Leave no answer blank. Enter zero if applicable.) b. What is Melissa's basis in the distributed assets? Answer is not complete. Basis Cash $ 6,720 Accounts receivable $ 0 Stock investment Land