The RST Partnership makes a pro rata distribution of its assets to R in complete liquidation of R's partnership interest. The distribution consists of $20,000 in cash and capital assets with a basis to the partnership of $15,000 and a fair market value of $30,000. At the time of the distribution, R's partnership basis is $40,000, which is what she paid for the interest one year earlier. If the partnership has no Section 754 election in effect, what is R's basis in the property distributed?

	A.	If no Section 732(d) adjustment is made, R's basis in the capital assets is $15,000.
	B.	If no Section 732(d) adjustment is made, R's basis in the capital assets is $20,000.
	C.	If no Section 732(d) adjustment is made, R's basis in the capital assets is $35,000.
	D.	If no Section 732(d) adjustment is made, R's basis in the capital assets is $40,000.