The WXYZ Partnership has the two assets shown in the table before its liquidating distribution to partner W. If partner W with a $3,000 basis in her 25% interest receives $10,000 of capital assets, what basis will W have in the capital assets as a result of the liquidation? Accounts receivable Basis = $0 Value = $20,000. Capital Assets Basis = $12,00 Value = $20,000. Total Basis $12,000 Value = $40,000