Daniela Is a 25% Partner in the JRD Partnership

Daniela is a 25% partner in the JRD Partnership. On January 1, JRD makes a proportionate distribution of $16,000 cash, inventory with a $16,000 fair value (inside basis $8,000) , and accounts receivable with a fair value of $8,000 (inside basis of $0) to Daniela. JRD has no liabilities at the date of the distribution. Daniela's basis in JRD is$21,000. What is Daniela's basis in the distributed inventory and accounts receivable?

A) $16,000 inventory, $8,000 accounts receivable.
B) $5,000 inventory, $0 accounts receivable.
C) $8,000 inventory, $0 accounts receivable.
D) $6,000 inventory, $1,000 accounts receivable.