Sylvie received a current, non-liquidating distribution from SAB partnership consisting of $10,000 cash & land with an adjusted basis to the partnership of $10,000 & a fair market value of $15,000. Sylvie's basis in her partnership interest was $15,000 immediately before the distribution.

What is Sylvie's basis in the land she received in this distribution?

A. $10,000

B. $5,000

C. $0

D. $15,000

E. None of the above