Which of the following lists of distributed assets shows the proper order in which these assets should be accounted for in a partnership distribution having a total inside basis exceeding the outside basis of the distributee partner?

a. Cash, unrealized depreciation recapture income, unimproved land

b. Improved land, cash, inventory

c. Cash, inventory, marketable securities

d. Unrealized depreciation recapture income, cash, unimproved land