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The adjusted basis of Dean's partnership interest is $30,000. Dean receives $5,000 cash and a current nonliquidating distribution of property with an adjusted basis of

The adjusted basis of Dean's partnership interest is $30,000. Dean receives $5,000 cash and a current nonliquidating distribution of property with an adjusted basis of $45,000 to the partnership. What is Dean's basis for the property received in the distribution?

a. $45,000

b. $35,000

c. $25,000

d. $20,000

e. $15,000

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