Chuck McGill receives a proportionate current $($nonliquidating$)$ distribution when the basis of his Lantern partnership interest is $$67,000.$ The distribution from Lantern Partnership consists of $$46,000$ in cash and property with an adjusted basis to Lantern Partnership of $$34,000$ and a fair market value of $$36,500.$ Chuck McGill's basis in the noncash property is:

Question options:

A$.)$ $$0$

B$.)$ $$36,500$

C$.)$ $$21,000$

D$.)$ $$34,000$

E$.)$ $$46,000$