[The following information applies to the questions displayed below.) Melissa, Nicole, and Ben are equal partners in the Opto Partnership (calendar-year-end). Melissa decides she wants to exit the partnership and receives a proportionate distribution to liquidate her partnership interest on January 1. The partnership has no liabilities and holds the following assets as of January 1: Tax Cash Accounts receivable Stock investment Basis FMV $19,080 $ 19,080 0 25, 440 8, 220 13,800 33,600 43,200 $60,900 $101,520 Land Totals Melissa receives one-third of each of the partnership assets. She has a basis in her partnership interest of $27,340. (Leave no answer blank. Enter zero if applicable.) b. What is Melissa's basis in the distributed assets? (Round your intermediate and final answers to the nearest whole dollar amount.) Basis Cash 6,360 $ $ 0 Accounts receivable Stock investment Land