At the beginning of the year, Elsie's basis in the E&G Partnership interest is $60,000. She receives a proportionate nonliquidating distribution from the partnership consisting of $10,000 of cash, unrealized accounts receivable (basis of $0, fair market value $30,000), and inventory (basis of $10,000; fair market value of $20,000). After the distribution, Elsie's bases in the accounts receivable, and partnership interest are:
a. $0; $10,000; and $40,000
b. $0; $20,000; and $30,000
c. $30,000; $10,000; and $10,000
d. $30,000; $20,000; and $0
e. None of the above