Sylvie received the following assets in complete liquidation of her partnership interest during the current year:

Cash $10,000

Inventory- with basis to the partnership of $12,000 & a FMV of $15,000

Land Parcel A- with basis to the partnership of $12,000 & a FMV of $20,000

Land Parcel B- with a basis to the partnership of $4,000 & a FMV of $5,000

Sylvie's outside basis in her partnership interest was $30,000 immediately prior to the liquidating distribution.

WHAT IS SYLVIE'S BASIS IN THE TWO PARCELS OF LAND RECEIVED IN THE DISTRIBUTION?

A. Parcel A $6,000 & Parcel B $2,000

B. Parcel A $12,000 & Parcel B $4,000

C. Parcel A $20,000 & Parcel B $5,000

D. Parcel A $6,400 & Parcel B $1,600

E. None of the above