When Magdalenas outside basis is $58,000, she receives a liquidating distribution of $15,000 cash and a proportionate share of inventory having a partnership basis of $20,000 and a fair market value of $24,000. The distribution results in a liquidation of both the partnership and her interest.

a. How much is Magdalenas basis in the inventory received? Magdalenas basis in the inventory $_____ and her unutilized outside basis is $_______ .