The ABC Partnership makes a proportionate nonliquidating distribution to one of its partners of two Section 1231 assets. Asset A has a basis of $40,000 and a fair market value of $15,000; Asset B has a basis of $30,000 and a fair market value of $20,000. If the partners outside basis in his partnership interest is only $35,000, what basis does he have in the assets that are distributed to him? Asset A is: $

Asset B is: $