In 2014, Angel Contributes Land to a Partnership with a Basis

In 2014, Angel contributes land to a partnership with a basis of $12,000 and a FMV of $22,000. In 2015, when the FMV of the land is $28,000, the partnership distributes the land to Shelia, another partner. What is the basis of the land to Shelia assuming she has a $40,000 basis in her partnership interest?

A) $0.
B) $12,000.
C) $22,000.
D) $28,000.