Zoe just received a proportionate, nonliquidating distribution from a partnership as follows:

		FMV	ADJ. BASIS
Intangible Assets		$130,000	$90,000
Cash		50,000
Accounts receivable		80,000	45,000

Zoes capital basis in the partnership interest was $260,000 before the distribution. After the distribution, what is Zoes capital basis in the assets and partnership?

a. $80,000 A/R, $130,000 intangibles, $0 partnership.

b. $45,000 A/R, $130,000 intangibles, $35,000 partnership.

c. $80,000 A/R, $90,000 intangibles, $40,000 partnership.

d. $80,000 A/R, $130,000 intangibles, $20,000 partnership.

e. $45,000 A/R, $90,000 intangibles, $75,000 partnership.