At the beginning of the year, Elsie's basis in the EG Partnership interest is $60,000.

At the beginning of the year, Elsie’s basis in the E&G Partnership interest is $60,000. She receives a proportionate nonliquidating distribution from the partnership consisting of $10,000 of cash, unrealized accounts receivable (basis of $0, fair market value $30,000), and inventory (basis of $10,000, fair market value of $20,000). After the distribution, Elsie’s bases in the accounts receivable, inventory, and partnership interest are:a.