Daniela is a 25 percent partner in the JRD Partnership. On January 1, JRD makes a proportionate distribution of $18,000 cash, inventory with a $20,200 fair value (inside basis $10,100), and accounts receivable with a fair value of $10,100 (inside basis of $15,150) to Daniela. JRD has no liabilities at the date of the distribution. Daniela's basis in her JRD Partnership interest is $19,550. What is Daniela's basis in the distributed inventory and accounts receivable