Samual is a partner in the Tim partnership and receives the following as part of a liquidating distribution: cash of $10,000, accounts receivable with a $2,000 basis and a fair value of $8,000, and land with a $16,000 basis and a fair value of $26,000. Samual's outside basis immediately before the distribution is $39,000. What is Samual's basis in the accounts receivable and land immediately after the liquidating distribution? Assuming that Scenario 2 applies and the accounts receivable qualify as hot assets under IRC Section 751