Randolph Is a 30% Partner in the RD Partnership

Randolph is a 30% partner in the RD Partnership.On January 1,RD distributes $15,000 cash,inventory with a fair value of $20,000 (inside basis of $10,000) ,and a parcel of land with a fair value of $10,000 (inside basis of $5,000) to Randolph in complete liquidation of his interest.RD has no liabilities at the date of the distribution.Randolph's basis in RD is $37,000.What is Randolph's basis in the distributed inventory and land?

A) $10,000 inventory, $10,000 land.
B) $10,000 inventory, $5,000 land.
C) $20,000 inventory, $10,000 land.
D) $10,000 inventory, $12,000 land.