Tenika Has a $10,000 Basis in Her Interest in the TF

Tenika has a $10,000 basis in her interest in the TF Partnership and no remaining precontribution gain immediately before receiving a current distribution that consisted of $4,000 in money,plastic tubes held in inventory with a $3,000 basis to the partnership and an FMV of $3,375,and drip irrigation pipe held as inventory with a $6,000 basis to the partnership and an FMV of $5,000.What is Tenika's basis for the plastic tubes and drip irrigation pipe?

A) $$\begin{array} {| l| l | } \hline \text { Plastic Tubes } & \text { Drip Pipe } \\\hline \$ 3,375 & \$ 5,000 \\\hline\end{array}$$
B) $$\begin{array} { |l| l |} \hline\text { Plastic Tubes } & \text { Drip Pipe } \\\hline \$ 3,000 & \$ 6,000 \\\hline\end{array}$$
C) $$\begin{array} { |l |l | } \hline \text { Plastic Tubes } & \text { Drip Pipe } \\\hline \$ 3,000 & \$ 5,000 \\\hline\end{array}$$
D) $$\begin{array} { |l |l | } \hline\text { Plastic Tubes } & \text { Drip Pipe } \\\hline \$ 2,250 & \$ 3,750 \\\hline\end{array}$$