Daniela is a $25$ percent partner in the JRD Partnership. On January $1,$ JRD makes a proportionate distribution of $$16,000$ cash, inventory with a $$16,000$ fair value $($inside basis $$8,000),$ and accounts receivable with a fair value of $$8,000($inside basis of $$12,000)$ to Daniela. JRD has no liabilities at the date of the distribution. Daniela's basis in her JRD Partnership interest is $$20,000.$ What is Daniela's basis in the distributed inventory and accounts receivable?