Marcella has a $$65,000$ basis in her $50\%$ partnership interest in the JM Partnership before receiving any distributions. This year JM makes a nonliquidating distribution to Marcella of $$10,000$ cash and inventory with an $$80,000$ fair value and a $$40,000$ basis to JM$.$ What is Marcella's basis in the inventory and her remaining basis in JM after the distribution?

$$80,000$ inventory basis, $$0$ JM basis

$$40,000$ inventory basis, $$0$ JM basis

$$40,000$ inventory basis, $$15,000$ JM basis

$$80,000$ inventory basis, $$15,000$ JM basis