Tyson is a 25% partner in the KT Partnership. On January 1, KT makes a proportionate distribution of $16,000 cash and land with a $16,000 fiar value (inside basis of $8,0000 to Tyson. KT has no liabilites at the date of the distribution. Tyson's basis in his KjT Partnership interest is $20,000. What is Tyson's basis in the distributed land? (a) $8,000 (b) $0 (c) $16,000 (d) $4,000