The Balance Sheet of the equal Delana Partnership on August 31, 2020 is as follows: Cash (Adjusted Basis - $240,000; Fair Market Value - $240,000); Unrealized Receivables (Adjusted Basis - $-0-; Fair Market Value - $180,000); Capital Assets (Adjusted Basis - $330,000; Fair Market Value - $450,000) (Total Assets: (Adjusted Basis - $570,000; Fair Market Value - $870,000); Notes Payable (Adjusted Basis - $150,000; Fair Market Value - $150,000); Capital Accounts: Rochelle Capital (Adjusted Basis - $140,000; Fair Market Value - $240,000); Kendra Capital (Adjusted Basis - $140,000; Fair Market Value - $240,000); Toya Capital (Adjusted Basis - $140,000; Fair Market Value - $240,000) (Total Liabilities And Equity (Capital) - (Adjusted Basis - $570,000; Fair Market Value - $870,000). The Partnership makes a Liquidating Distribution to Rochelle of Cash of $30,000, Unrealized Receivables of $40,000 and Capital Assets worth (Fair Market Value) $170,000. The remaining Partners assume Rochelle's share of the Partnership Liabilities. Rochelle's ending basis in her Partnership Interest is: O $ -0-. O $ 40,000. O $ 60,000. O $130,000