Marcella Has a $65,000 Basis in Her 50% Partnership Interest

Marcella has a $65,000 basis in her 50% partnership interest in the JM Partnership before receiving any distributions.This year JM makes a proportionate current distribution to Marcella of $10,000 cash and inventory with an $80,000 fair value and a $40,000 basis to JM.What is Marcella's basis in the inventory and her remaining basis in JM after the distribution?

A) $80,000 inventory basis, $0 JM basis.
B) $40,000 inventory basis, $0 JM basis.
C) $40,000 inventory basis, $15,000 JM basis.
D) $80,000 inventory basis, $15,000 JM basis.