Tyson is a $25$ percent partner in the KT Partnership. On January $1,$ KT makes a proportionate distribution of $$16,000$ cash, inventory with a $$10,000$ fair value $($inside basis $$4,000),$ land A with a fair value of $$8,000($inside basis of $$12,000),$ and land B with a fair value of $$6,000($inside basis of $$4,000)$ to Tyson. KT has no liabilities at the date of the distribution. Tyson's basis in his KT Partnership interest is $$23,000.$ What is Tyson's basis in the distributed inventory, land A$,$ and land B$?$

Multiple Choice

$$10,000$ inventory, $$8,000$ land A$,$ $$6,000$ land B

$$4,000$ inventory, $$12,000$ land A$,$ $$4,000$ land B

$$0$ inventory, $$2,857$ land A$,$ $$143$ land B

$$4,000$ inventory, $$2,000$ land A$,$ $$1,000$ land B