Sylvie receives a non-liquidating distribution of the following assets from the SAR Partnership:

Cash$ 20,000

Inventory with a basis to the partnership of $36,000 & a fair market value of $72,000

Land w/ a basis to the partnership of $46,000 & a fair market value of $84,000

Sylvie's outside basis in her partnership interest was $60,000 immediately before the distribution.

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

A. $0

B. $4,000

C. $46,000

D. None of the above