Partner L received the following in a nonliquidating distribution:

Basis FMV

Cash $$25,000$ $$25,000$

Inventory Item $1$ $$13,000$ $$14,000$

Inventory Item $2$ $$19,000$ $$16,000$

Capital Asset $1$ $$14,000$ $$17,000$

Capital Asset $2$ $$20,000$ $$19,000$

$$91,000$ $$91,000$

Assume L$\text{'}$s basis in the partnership before the distribution was $$38,000.$ What would the basis of all of the assets distributed be to L$?$