Josh is a 25% partner in ABC Partnership. ABC makes a proportionate liquidating distribution of $200,000 cash and inventory with a $15,000 fair value...

Josh is a 25% partner in ABC Partnership. ABC makes a proportionate liquidating distribution of $200,000 cash and inventory with a $15,000 fair value (inside basis $5,000) to Pam. ABC has no liabilities at the date of the distribution. Josh' outside basis is $190,000. What is Josh's basis in the inventory property he received fromthe distribution?

A. $15,000 B. $0 C. $10,000 D. $5,000