Tyson is a 25% partner in the KT partnership. On January 1, KT distributes $16,000 cash, inventory with a $16,000 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 $4,000) to Tyson. KT has no liabilities at the date of the distribution.Tyson's basis in KT is $23,000. What is Tyson's basis in the distributed inventory, land A and land B? A $10,000 inventory, $8,000 land A, $6,000 land B B. $4,000 inventory, $12,000 land A, $ $4,000 land B C. $0 inventory, $2,857 land A, $ 143 land B D. $4,000 inventory, $2,000 land A, $1,000 land B