Tyson is a 25% partner in the KT partnership, On December 31, 2019, KT makes the following proportionate liquidating distribution to Tyson: $ 16,000 cash; inventory with a fair market value of $ 16,000 (inside basis of $ 8,000); and investment land with a fair market value of $ 8,000 (inside basis of $ 12,000). The partnership had no liabilities at the date of the distribution. Tyson's basis in his partnership interest immediately before the distribution was $ 24,000. What is Tyson's basis in the inventory and the land?

A.$ 8,000 inventory; $12,000 land

B.$ 16,000 inventory; $ 8,000 land

C$ 0 inventory; $ 8.000 land

D.$ 8,000 inventory; $ 0 land