Daniela is a 25% partner in the JRD Partnership. On January 1, JRD makes a proportionatedistribution of $16,000 cash, inventory with a $16,000 fair value (inside basis $8,000), and accountsreceivable with a fair value of $8,000 (inside basis of $0) to Daniela. JRD has no liabilities at thedate of the distribution. Daniela's basis in JRD is $21,000. What is Daniela's basis in the distributedinventory and accounts receivable?A)$8,000 inventory, $0 accounts receivable.B)$5,000 inventory, $0 accounts receivable.C)$6,000 inventory, $1,000 accounts receivable.D)$16,000 inventory, $8,000 accounts receivable.