Before Receiving a Liquidating Distribution,Kathy's Basis in Her Interest in the KLM

Before receiving a liquidating distribution,Kathy's basis in her interest in the KLM Partnership is $30,000.The distribution consists of $5,000 in money,inventory having a $1,000 basis to the partnership and a $2,000 FMV,and two parcels of undeveloped land (not held as inventory) having basis of $3,000 and $9,000 to the partnership with FMVs of $5,000 and $12,000,respectively.What is Kathy's basis in each parcel of land?

A) $$\begin{array} {| l| l | } \hline\text { Parcel One } & \text { Parcel Two } \\\hline \$ 5,000 & \$ 12,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | l | } \hline \text { Parcel One } & \text { Parcel Two } \\\hline \$ 3,000 & \$ 9,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | l | } \hline \text { Parcel One } & \text { Parcel Two } \\\hline \$ 7,059 & \$ 16,941 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | } \hline \text { Parcel One } & \text { Parcel Two } \\\hline \$ 6,000 & \$ 18,000 \\\hline\end{array}$$