Jenny has a $54,000 basis in her 50 percent partnership interest in the JM Partnership before receiving any distributions. This year JM makes a proportionate operating distribution to Jenny of a parcel of land with an $80,000 fair value and a $64,000 basis to JM. The land is encumbered with a $30,000 mortgage (JM's only liability). What is Jenny's basis in the land and her remaining basis in JM after the distribution?

b. internal databases

Explanation:

Internal databases -

It refers to the combination of some data or information about the market and consumer from various sources is referred to as internal database .

The manager incharge can easily access this data and information .

This data is analysed and planning and plotting for the future is done regarding the performance of the company .

Internal data is capable to give a very strong competitive advantage .

Hence , from the given information of the question ,

The correct option is b. internal databases .