Tyson is a 25 percent partner in the kt partnership. on january 1, kt makes a proportionate distribution of $16,000 cash, inventory with a $10,000 fair value (inside basis $4,000), land a with a fair value of $8,000 (inside basis of $12,000), and land b with a fair value of $6,000 (inside basis of $4,000) to tyson. kt has no liabilities at the date of the distribution. tyson's basis in his kt partnership interest is $23,000. what is tyson's basis in the distributed inventory and land? a) $0 inventory, $8,000 land. c) $8,000 inventory, $12,000 land. b) $8,000 inventory, $0 land. d) $16,000 inventory, $8,000 land.