Stephanie receives a proportionate nonliquidating distribution from the QRS Partnership. The distribution consists of $60,000 cash and property with an adjusted basis to the partnership of $30,000 and a fair market value of $25,000. Immediately before the distribution, Stephanie's adjusted basis for her partnership interest is $80,000. Stephanie's basis in the noncash property received is:
A. $30,000
B. $15,000
C. $25,000
D. $20,000