Sarah is a 50% partner in DEF Partnership.Her outside basis in the partnership is $25,000.Sarah received a non-liquidating distribution of $11,000 cash, inventory with a basis of $10,000 and a Fair Market Value of $12,000, and land with a basis of $5,000 and a Fair Market Value of $9,000.What is Sarah's basis in the inventory, her basis in the land, and her basis in the partnership after the distribution?