When Tiffany's outside basis in the TMF Partnership is $120,000, the partnership distributes to her $30,000 in cash, an account receivable (FMV of $75,000 inside basis to the partnership of $0), and a parcel of land (FMV $150,000, inside basis to the partnership of $125,000). Tiffany remains a partner in the partnership, and the distribution is proportionate to the partners.
Question: Determine Tiffany's basis in the land, accounts receivable and TMF partnership after the distribution.