Daniela is a 25 percent partner in the JRD Partnership. On January 1, JRD makes a proportionate distribution of $17,500 cash, inventory with a $22,400 fair value (inside basis $11,200), and accounts receivable with a fair value of $11,200 (inside basis of $16,800) to Daniela. JRD has no liabilities at the date of the distribution. Daniela's basis in her JRD Partnership interest is $19,600. What is Daniela's basis in the distributed inventory and accounts receivable