This is urgent I really need this answered within the next 20 minutes please help me, I will gladly upvote!!!!

1. Riley is a 50% partner in the RF Partnership and has an outside basis of $56,000 at the end of the year prior to any distributions. On December 31, Riley receives a proportionate operating distribution of $6,000 cash and a parcel of land with a $14,000 fair value and an $8,000 basis to RF. What is Riley's basis in the distributed property?

   1. Cash $6,000, land $14,000

   2. Cash $6,000, land $0

   3. Cash $6,000, land $22,000

   4. Cash $6,000, land $8,000