The SSC Partnership, a Cash-Method Partnership, Has a Balance Sheet

The SSC Partnership, a cash-method partnership, has a balance sheet that includes the following assets on December 31 of the current year: $$\begin{array} { l r r } & { \text { Basis } } & { \text { FMV } } \\\text { Cash } & \$ 180,000 & \$ 180,000 \\\text { Accourts receivable } & - 0 - & 60,000 \\ \text { Equiprnent } ( \text { cost } = \$ 100,000 ) & 40,000 & 50,000 \\\text { Land } &\underline{ 90,000 }&\underline{ 120,000} \\\text { Total }& \underline{\$ 310,000} & \underline{\$ 410,000} \\\end{array}$$ Which of SSC's assets are considered hot assets under §751(a) ?

A) Cash and accounts receivable.
B) Cash and land.
C) Accounts receivable and land.
D) Accounts receivable and inherent recapture in the equipment under §1245.