Megan's Basis Was $120,000 in the MYP Partnership Interest Just

Megan's basis was $120,000 in the MYP Partnership interest just before she received a proportionate current (nonliquidating) distribution consisting of land held for investment (basis of $100,000, fair market value of $130,000) and inventory (basis of $80,000, fair market value of $70,000) . After the distribution, Megan's bases in the land and inventory are, respectively:

A) $100,000 (land) and $20,000 (inventory) .
B) $120,000 (land) and $0 (inventory) .
C) $50,000 (land) and $70,000 (inventory) .
D) $40,000 (land) and $80,000 (inventory) .
E) $130,000 (land) and $70,000 (inventory) .